Identity Theft and Tax Fraud Prevention Act of 2013

Monitor legislative issues related to energy policy, climate change, renewable portfolio standards, and the production tax credit. Monitor Administrative action on Utility Maximum Achievable Control Technology (MACT) Standard. Monitor legislative issues and action regarding Master Limited Partnership (MLP) expansion. Monitor legislative and administrative action related to EPA Rulemaking on Mercury and Air Toxics Standards for Solid Waste Incineration Units. Monitor legislative and administrative action related to EPA Rulemaking on New Source Performance Standards for new power plants guidelines for existing plants. Monitor legislative and administrative action related to EPA New Source Performance Standards for existing power plants and guidelines for existing plants. Monitor legislative and administrative action related to EPA Clean Power Plan. Monitor passage and implementation of Consolidated and Further Continuing Appropriations Act (P.L. 113-6). Monitor passage and implementation of FY 2014 omnibus appropriations bill (P.L. 113-76). Monitor passage and implementation of Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113-235). H.Res. 766, Providing for consideration of the bill (H.R. 5771) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes, and providing for consideration of the bill (H.R. 647) 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. 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. H.R. 1380, Access to Congressional Mandated Reports Act. H.R. 1616, Energy Savings and Industrial Competitiveness Act of 2013. S. 761, Energy Savings and Industrial Competitiveness Act of 2013. S. 1392, Energy Savings and Industrial Competitiveness Act of 2013. H.R. 1686, Trash Reduction Act of 2013. S. Con. Res. 8, An original concurrent resolution setting forth the congressional budget for the United States government for Fiscal Year 2013, and setting forth the appropriate budgetary levels for Fiscal Year 2015-2023. H.R. 2226, Federal and State Partnership for Environmental Protection Act of 2013. H.R. 2279, Reducing Excessive Deadline Obligations Act of 2013. H.R. 2539, Prioritizing Energy Efficient Renewables Act of 2013. H.R. 2891, Medical Waste Management Act of 2013. H.R. 2987, PTC Certainty and Phaseout Act of 2013. H.R. 3017, Renewable Energy Construction and Investment Parity Act of 2013. H.R. 3140, Ensure Reliable and Affordable American Energy Act of 2013. H.R. 3826, Electricity Security and Affordability Act. H.R. 5283, Land-Based Marine Debris Reduction Act. S. 332, Climate Protection Act of 2013. S. 676, Identity Theft and Tax Fraud Prevention Act of 2013. S. 1595, Renewable Electricity Standard Act of 2013. S. 1627, American Renewable Energy and Efficiency Act. S. 1899, A bill to amend the Internal Revenue Code of 1986 to provide a consumer renewable credit for a utility that sells renewable power, and for other purposes. S. 2260, EXPIRE Act of 2014. E.O. 13514, Federal Leadership in Environmental, Energy and Economic Performance.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor legislative issues related to energy policy, climate change, renewable portfolio standards, and the production tax credit. Monitor Administrative action on Utility Maximum Achievable Control Technology (MACT) Standard. Monitor legislative issues and action regarding Master Limited Partnership (MLP) expansion. Monitor legislative and administrative action related to EPA Rulemaking on Mercury and Air Toxics Standards for Solid Waste Incineration Units. Monitor legislative and administrative action related to EPA Rulemaking on New Source Performance Standards for new power plants guidelines for existing plants. Monitor legislative and administrative action related to EPA New Source Performance Standards for existing power plants and guidelines for existing plants. Monitor legislative and administrative action related to EPA Clean Power Plan. Monitor passage and implementation of Consolidated and Further Continuing Appropriations Act (P.L. 113-6). Monitor passage and implementation of FY 2014 omnibus appropriations bill (P.L. 113-76). Monitor passage and implementation of Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113-235). H.Res. 766, Providing for consideration of the bill (H.R. 5771) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes, and providing for consideration of the bill (H.R. 647) 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. 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. H.R. 1380, Access to Congressional Mandated Reports Act. H.R. 1616, Energy Savings and Industrial Competitiveness Act of 2013. S. 761, Energy Savings and Industrial Competitiveness Act of 2013. S. 1392, Energy Savings and Industrial Competitiveness Act of 2013. H.R. 1686, Trash Reduction Act of 2013. S. Con. Res. 8, An original concurrent resolution setting forth the congressional budget for the United States government for Fiscal Year 2013, and setting forth the appropriate budgetary levels for Fiscal Year 2015-2023. H.R. 2226, Federal and State Partnership for Environmental Protection Act of 2013. H.R. 2279, Reducing Excessive Deadline Obligations Act of 2013. H.R. 2539, Prioritizing Energy Efficient Renewables Act of 2013. H.R. 2891, Medical Waste Management Act of 2013. H.R. 2987, PTC Certainty and Phaseout Act of 2013. H.R. 3017, Renewable Energy Construction and Investment Parity Act of 2013. H.R. 3140, Ensure Reliable and Affordable American Energy Act of 2013. H.R. 3826, Electricity Security and Affordability Act. H.R. 5283, Land-Based Marine Debris Reduction Act. S. 332, Climate Protection Act of 2013. S. 676, Identity Theft and Tax Fraud Prevention Act of 2013. S. 1595, Renewable Electricity Standard Act of 2013. S. 1627, American Renewable Energy and Efficiency Act. S. 1899, A bill to amend the Internal Revenue Code of 1986 to provide a consumer renewable credit for a utility that sells renewable power, and for other purposes. S. 2260, EXPIRE Act of 2014. E.O. 13514, Federal Leadership in Environmental, Energy and Economic Performance.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor legislative issues related to energy policy, climate change, renewable portfolio standards, and the production tax credit. Monitor Administrative action on Utility Maximum Achievable Control Technology (MACT) Standard. Monitor legislative issues and action regarding Master Limited Partnership (MLP) expansion. Monitor legislative and administrative action related to EPA Rulemaking on Mercury and Air Toxics Standards for Solid Waste Incineration Units. Monitor legislative and administrative action related to EPA Rulemaking on New Source Performance Standards for new power plants guidelines for existing plants. Monitor legislative and administrative action related to EPA New Source Performance Standards for existing power plants and guidelines for existing plants. Monitor legislative and administrative action related to EPA Clean Power Plan. Monitor passage and implementation of Consolidated and Further Continuing Appropriations Act (P.L. 113-6). Monitor passage and implementation of FY 2014 omnibus appropriations bill (P.L. 113-76). Monitor passage and implementation of Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113-235). H.Res. 766, Providing for consideration of the bill (H.R. 5771) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes, and providing for consideration of the bill (H.R. 647) 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. 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. H.R. 1380, Access to Congressional Mandated Reports Act. H.R. 1616, Energy Savings and Industrial Competitiveness Act of 2013. S. 761, Energy Savings and Industrial Competitiveness Act of 2013. S. 1392, Energy Savings and Industrial Competitiveness Act of 2013. H.R. 1686, Trash Reduction Act of 2013. S. Con. Res. 8, An original concurrent resolution setting forth the congressional budget for the United States government for Fiscal Year 2013, and setting forth the appropriate budgetary levels for Fiscal Year 2015-2023. H.R. 2226, Federal and State Partnership for Environmental Protection Act of 2013. H.R. 2279, Reducing Excessive Deadline Obligations Act of 2013. H.R. 2539, Prioritizing Energy Efficient Renewables Act of 2013. H.R. 2891, Medical Waste Management Act of 2013. H.R. 2987, PTC Certainty and Phaseout Act of 2013. H.R. 3017, Renewable Energy Construction and Investment Parity Act of 2013. H.R. 3140, Ensure Reliable and Affordable American Energy Act of 2013. H.R. 3826, Electricity Security and Affordability Act. H.R. 5283, Land-Based Marine Debris Reduction Act. S. 332, Climate Protection Act of 2013. S. 676, Identity Theft and Tax Fraud Prevention Act of 2013. S. 1595, Renewable Electricity Standard Act of 2013. S. 1627, American Renewable Energy and Efficiency Act. S. 1899, A bill to amend the Internal Revenue Code of 1986 to provide a consumer renewable credit for a utility that sells renewable power, and for other purposes. S. 2260, EXPIRE Act of 2014. E.O. 13514, Federal Leadership in Environmental, Energy and Economic Performance.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

No Bill # - Issues relating to GSE/Housing Finance Reform - focus on multi-family housing policy No Bill # - Issues relating to Dodd-Frank implementation and FIO, OFR, Volcker Rule, FSOC, FSB and their associated work on topics like capital standards, non-bank SIFI designation, insurance regulation, and oversight S. 1217 - Housing Finance Reform and Taxpayer Protection Act of 2013 - All provisions S. 534 - National Association of Registered Agents and Brokers Reform Act of 2013; All Provisions S. 563 - Jumpstart GSE Reform Act; Multifamily Provisions H.R. 2767 - Protecting American Taxpayers and Homeowners (PATH) Act - All provisions S. 1376 - The FHA Solvency Act of 2013 - all provisions H.R. 2720 - Alexis Agin Identity Theft Protection Act of 2013 H.R. 1155 - National Association of Registered Agents and Brokers Reform Act of 2013 S. 676 - Identity Theft and Tax Fraud Prevention Act of 2013 No Bill # - Bipartisan Budget Act of 2013 No Bill # - Universal Child Savings Accounts S. 2270; H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 H.R. 5461 - To clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act, to improve upon the definitions provided for points and fees in connection with a mortgage transaction, and for other purposes S.2244 - Terrorism Risk Reinsurance Authorization Act of 2014

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 # - Issues relating to GSE/Housing Finance Reform - focus on multi-family housing policy No Bill # - Issues relating to Dodd-Frank implementation and FIO, OFR, Volcker Rule, FSOC, FSB and their associated work on topics like capital standards, non-bank SIFI designation, insurance regulation, and oversight S. 1217 - Housing Finance Reform and Taxpayer Protection Act of 2013 - All provisions S. 534 - National Association of Registered Agents and Brokers Reform Act of 2013; All Provisions S. 563 - Jumpstart GSE Reform Act; Multifamily Provisions H.R. 2767 - Protecting American Taxpayers and Homeowners (PATH) Act - All provisions S. 1376 - The FHA Solvency Act of 2013 - all provisions H.R. 2720 - Alexis Agin Identity Theft Protection Act of 2013 H.R. 1155 - National Association of Registered Agents and Brokers Reform Act of 2013 S. 676 - Identity Theft and Tax Fraud Prevention Act of 2013 No Bill # - Bipartisan Budget Act of 2013 No Bill # - Universal Child Savings Accounts S. 2270; H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 H.R. 5461 - To clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act, to improve upon the definitions provided for points and fees in connection with a mortgage transaction, and for other purposes S.2244 - Terrorism Risk Reinsurance Authorization Act of 2014

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)

Consumer reporting, privacy, data brokers, cybersecurity, data breach notification, employment, hiring practices, affordability of student loans, foster care children and identity theft risks, Fair Credit Reporting Act, Social Security Administration Death Master File, background screening. The Consumer Financial Protection Bureau was contacted in addition to the agencies indicated on line 17 below.S. 160 Medical Debt Responsibility Act issues relating to medical debt reporting. H.R. 645 - Equal Employment for All Act issues relating to credit reports for employment purposes. S 1193 Data Security and Breach Notification Act of 2013 issues relating to cybersecurity and data breach. H.R. 2229 Safeguarding Social Security Numbers Act of 2013 issues relating to social security number restrictions. S. 676 - Identity Theft and Tax Fraud Prevention Act of 2013 issues relating to identity theft. H.R. 3137 Freedom and Mobility in Consumer Banking issues relating to the Fair Credit Reporting Act. S. 1837 Equal Employment for All Act of 2013 issues relating to credit reports for employment purposes. H.R. 2538 The Credit Access and Inclusion Act issues relating to the Fair Credit Reporting Act. H.R. 2083 Protecting Students from Sexual Violence Predators Act issues relating to background screening. H.R. 3361 USA Freedom Act issues relating to the Fair Credit Reporting Act.

Client expense: $170,000 · Firm income: Not reported

Comprehensive Taxation reform - No bill attached.H.CON.RES.96: Sets forth the Congressional budget for the federal government for FY2014, including the appropriate budgetary levels for FY2015 - FY2023. Tax implication for retirement and life insurance products. H.R. 83, the "Consolidated and Further Continuing Appropriations Act, 2015," which provides fiscal year 2015 full-year appropriations through September 30, 2015 for all agencies except the Department of Homeland Security, for which appropriations are provided instead through February 27, 2015. Tax implication for retirement and life insurance products. H.R. 2720 prevent identity theft and tax fraud by ending the required publication of the DMF list. H.R. 4429: Permanent Active Financing Exception Act of 2014 - Amends the Internal Revenue Code to make permanent the subpart F foreign personal holding company income exemption for income that is derived in the active conduct of a banking, financing, or similar business, as a securities dealer, or in the conduct of an insurance business. H.R. 4464: Permanent CFC Look-Through Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income). 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. Tax implication for retirement and life insurance products. S. 676 prevent identity theft and tax fraud by ending the required publication of the DMF list. S. 2260: Expiring Provisions Improvement, Reform, and Efficiency Act of 2014 or the EXPIRE Act of 2014 - Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector. HR 647/S 313: Achieving a Better Life Experience Act of 2013 or the ABLE Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt ABLE accounts to assist an individual with a disability in building an account to pay for qualified disability expenses. No. bill #: The Preserving Americas Transit and Highways Act-Tax implication for retirement and life insurance products. H.R.5021: Highway and Transportation Funding Act of 2014: Tax implication for retirement and life insurance products

Client expense: $430,000 · Firm income: Not reported

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

Antitrust: -Issues related to the McCarran Ferguson antitrust exemption for insurers: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.99 Health Insurance Industry Antitrust Enforcement Act 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry ERISA: -Issues related to regulation of employee benefits under the Employee Retirement Income Security Act and legislation impacting ERISA plans -Clarification of permissibility of default enrollment arrangements for group income protection insurance under ERISA and /or the Fair Labor Standards Act Federal Debt Limit: -Debt Limit Increase: impact on employer-sponsored financial protection benefits industry -S.11 Fiscal Sustainability Act of 2013: impact on employer-sponsored financial protection benefits industry -American Taxpayer Relief Act of 2012, fiscal cliff: impact on employer-sponsored financial protection benefits industry Financial Services Regulation: -Dodd-Frank Wall Street Reform and Consumer Protection Act implementation: impact on employer-sponsored financial protection benefits industry -Consumer Financial Protection Bureau Interim Final Rule of Records and Information: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Criteria and process for designating nonbank financial companies: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -FY 2014 budget proposals: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Terrorism Risk Insurance Act, specifically provisions related to the proposed National Association of Registered Agents and Brokers (NARAB) Health Care: -Implementation of the Patient Protection and Affordable Care Act, including HHS FAQ regarding fixed indemnity products and other provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Loss ratios: issues related to employer-provided benefits, and supplemental and voluntary benefits insurance industry -The Health Information Technology for Economic and Clinical Health Act (HITECH) Act: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Issues related to wellness programs Labor: -Labor issues impacting large employers, including worker classification and amendments to the Fair Labor Standards Act -S.534 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.1155 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Disability insurance auto enrollment: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry Long-term Care: -Issues related to public and private programs providing long-term care services and insurance, including LTC Commission and repeal of the CLASS Act Privacy: -Privacy and Data breach, cyber security, and SSN protection -H.R.749 - Eliminate Privacy Notice Confusion Act of 2013 -S.676 - Identity Theft and Tax Fraud Prevention Act of 2013 (Death Master File): impact on employer-sponsored financial protection benefits industry -H.R.466 - Social Security Death Master File Privacy Act of 2013: impact on employer-sponsored financial protection benefits industry -H.R. 624 - Cyber Intelligence Sharing and Protection Act of 2013 -H.R.1468 - SECURE IT Act of 2013 SSDI Reform: -H.R.1374 - Social Security Enhancement and Protection Act of 2013: impact on employer-sponsored financial protection benefits industry -Short-term Disability for Federal Workers Bill: impact on employer-sponsored financial protection benefits industry -Increasing employment for people with disabilities Tax Reform: -Corporate tax issues -Deficit reduction -Taxation of Employer Provided Benefits: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Tax Extender Package -Taxation and entitlement reform issues related to the budget agreement reached in December, 2013: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Chairman Dave Camps tax reform discussion draft

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

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

Enhance Tax Administration & tax system integrity. Support Tax Simplification & Reform. Enhance Voluntary Compliance & the taxpayer experience. Support IRS Free File Program. S.669, Free File Program Act of 2013. H.R. 495, Free File Program Act of 2013. H.R. 83, Consolidated and Further Continuing Appropriations Act (P.L. 113-235). H.Res. 766, Providing for consideration of the bill (H.R. 5771) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes, and providing for consideration of the bill (H.R. 647) 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. 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. 676, Identity Theft and Tax Fraud Prevention Act of 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Enhance Tax Administration & tax system integrity. Support Tax Simplification & Reform. Enhance Voluntary Compliance & the taxpayer experience. Support IRS Free File Program. S.669, Free File Program Act of 2013. H.R. 495, Free File Program Act of 2013. H.R.5016, Financial Services and General Government Appropriations Act, 2015. Draft, Senate Financial Services and General Government Appropriations Act, 2015. H.R. 83, Consolidated and Further Continuing Appropriations Act (P.L. 113-235). H.Res. 766, Providing for consideration of the bill (H.R. 5771) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes, and providing for consideration of the bill (H.R. 647) 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. 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. 676, Identity Theft and Tax Fraud Prevention Act of 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

National highway legislation; Approval of FY 2013 Transportation-Housing Appropriations Bill (S. 2322); American Recovery Act (S. 676).

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

Government targets: Bureau of Indian Affairs (BIA), Environmental Protection Agency (EPA), 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. 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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act. Medical Debt Responsibility Act of 2013 (S160/HR1767). Outreach on credit reporting oversight and data and cybersecurity issues. Identity Theft and Tax Fraud Prevention Act (S676); reform of Government Sponsored Entities

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor legislative and administrative action related to health care policy. Monitor legislative and administrative action related to drug user fees. Monitor legislative and administrative action related to sustainable growth rate and SGR repeal. Monitor the implementation of the Patient Protection and Affordable Care Act, P.L. 111-148. Monitor passage and implementation of Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113-235). H.R. 4, Jobs for America Act. H.R. 2810, Medicare Patient Access and Quality Improvement Act of 2013. H.R. 4302, Protecting Access to Medicare Act. 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. H.Res. 766, Providing for consideration of the bill (H.R. 5771) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes, and providing for consideration of the bill (H.R. 647) 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. 676, Identity Theft and Tax Fraud Prevention Act of 2013. S. 1871, SGR Repeal and Medicare Beneficiary Access Act of 2013. S. 2260, EXPIRE Act of 2014. S.2917, Adding Ebola to the FDA Priority Review Voucher Program Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to interchange fees for debit cards. Bank Secrecy Act and anti-money laundering issues relating to prepaid payment cards. Issues regarding fraud committed against the elderly. S. 1867, Prepaid Card Consumer Protection Act of 2013, all provisions. S. 676, Identity Theft and Tax Fraud Prevention Act of 2013, provisions relating to identity theft and access to the Death Master File. Issues regarding mobile payments.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Marketplace Fairness Act (H.R. 684, S. 743); Marketplace and Internet Tax Fairness Act (S. 2609); Permanent Internet Tax Freedom Act (H.R. 3086); A bill to provide for the extension of the Internet Tax Fairness Act (S. 2735); Identity Theft and Tax Fraud Prevention Act (S. 676); Social Security Death Master File Privacy Act (H.R. 466); Tax Crimes and Identity Theft Prevention Act (H.R. 531); Bipartisan Budget Act (H.J. Res. 59); Any legislation pertaining to allowing States to enforce sales tax collection on remote sellers; Any legislation pertaining to reducing deductibility of charitable contributions; Any legislation pertaining to reducing deductibility of advertising tax

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

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Social Security Administration (SSA), U.S. Postal Service (USPS), White House Office

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

No Bill #, Social Security Administration Death Master file; electronic death registration system, improper payments S 676 Identity Theft & Tax Fraud Prevention Act of 2013 HR 2720 Alexis Agin Identity Theft Protection Act of 2013

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

Government targets: Centers For Disease Control & Prevention (CDC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Social Security Administration (SSA)

Proposals to expand retirement coverage, including proposals to mandate payroll deduction IRAs (not yet in legislative form) Obama Administration's proposals to limit contributions to retirement accounts (not yet in legislative form) Proposals regarding annuitization of assets from defined contribution plans (not yet in legislative form) Congressional activity surrounding the Department of Labor's proposed regulation to redefine "fiduciary" not yet in legislative form) S 676-"Identity Theft & Tax Fraud Prevention Act" Death Master File S Con Res 12-"Concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Anericans to help plan for a financially secure retirement"-Expresses sense of the Congress regarding tax incentives for retirement savings S 953-"Student Loan Affordability Act"-Specifically the requirement to accelerate required minimum distribution from inherited IRA's and 401(k)-type of accounts used to offset the cost of lower student loan interest rates USA Retirement Funds-Not yet introduced, a plan to createa new typeof privately-run retirement plan HR 2374-"Retail Investor Protection Act"-addresses the timing of the release of the Department of Labor's re-proposal and definition of fiduciary and provides guidance to the SEC on its own proposal SEC Municipal Advisors Rule- clarifying the definitions of "municipal advisor" and "investment Strategies" Updates to 408(b)(2) Fee Disclosure-will provide a more uniform manner for disclosing information to plan sponsors Plan Consolidation- (no bill) Auto IRA Program-for employers not offering a retirement plan with no mandate (not yet introduced) HR 1534-Small Business Add Value for Employees (SAVE) Act of 2013 HR 837-Saving for American Families' Future Act of 2013 HR 2171/S 1145-Lifetime Income Disclosure Act of 2013 HR 2374-Retail Investor Protection Act of 2013 S 1970-Retirement Act of 2014 S 1979-HARKIN RETIREMENT USA Preserving America's Transit and Highways Act of 2014 (Path Act) (no bill number yet) HR 4634-To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from government plans after age 50 Security Through Retirement Act- (Senator Cantwell's) (not yet introduced) -legislation encouraging the purchase & a guaranteed lifetime income product, like an anuity USAccounts-(not yet introduced) (Rep. Crowley)-legislation for child savings accounts SPUR Accounts- (not yet introduced) (Rep. Crowley)- legislation to create a new retirement account for employees HR 5875 Small Businesses Add Value for Employees (SAVE) Act-to amend the Internal Revenue Code of 1986 to encorage retirement savings by modifying requirements with respect to employer-established IRAs, and for other purposes

Client expense: $860,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

Antitrust: -Issues related to the McCarran Ferguson antitrust exemption for insurers: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.99 Health Insurance Industry Antitrust Enforcement Act 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry ERISA: -Issues related to regulation of employee benefits under the Employee Retirement Income Security Act and legislation impacting ERISA plans -Clarification of permissibility of default enrollment arrangements for group income protection insurance under ERISA and /or the Fair Labor Standards Act Federal Debt Limit: -Debt Limit Increase: impact on employer-sponsored financial protection benefits industry -S.11 Fiscal Sustainability Act of 2013: impact on employer-sponsored financial protection benefits industry -American Taxpayer Relief Act of 2012, fiscal cliff: impact on employer-sponsored financial protection benefits industry Financial Services Regulation: -Dodd-Frank Wall Street Reform and Consumer Protection Act implementation: impact on employer-sponsored financial protection benefits industry -Consumer Financial Protection Bureau Interim Final Rule of Records and Information: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Criteria and process for designating nonbank financial companies: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -FY 2014 budget proposals: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Terrorism Risk Insurance Act, specifically provisions related to the proposed National Association of Registered Agents and Brokers (NARAB) Health Care: -Implementation of the Patient Protection and Affordable Care Act, including HHS FAQ regarding fixed indemnity products and other provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Loss ratios: issues related to employer-provided benefits, and supplemental and voluntary benefits insurance industry -The Health Information Technology for Economic and Clinical Health Act (HITECH) Act: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Issues related to wellness programs Labor: -Labor issues impacting large employers, including worker classification and amendments to the Fair Labor Standards Act -S.534 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.1155 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Disability insurance auto enrollment: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry Long-term Care: -Issues related to public and private programs providing long-term care services and insurance, including LTC Commission and repeal of the CLASS Act Privacy: -Privacy and Data breach, cyber security, and SSN protection -H.R.749 - Eliminate Privacy Notice Confusion Act of 2013 -S.676 - Identity Theft and Tax Fraud Prevention Act of 2013 (Death Master File): impact on employer-sponsored financial protection benefits industry -H.R.466 - Social Security Death Master File Privacy Act of 2013: impact on employer-sponsored financial protection benefits industry -H.R. 624 - Cyber Intelligence Sharing and Protection Act of 2013 -H.R.1468 - SECURE IT Act of 2013 SSDI Reform: -H.R.1374 - Social Security Enhancement and Protection Act of 2013: impact on employer-sponsored financial protection benefits industry -Short-term Disability for Federal Workers Bill: impact on employer-sponsored financial protection benefits industry -Increasing employment for people with disabilities Tax Reform: -Corporate tax issues -Deficit reduction -Taxation of Employer Provided Benefits: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Tax Extender Package -Taxation and entitlement reform issues related to the budget agreement reached in December, 2013: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Chairman Dave Camps tax reform discussion draft

Client expense: $200,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

Antitrust: -Issues related to the McCarran Ferguson antitrust exemption for insurers: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.99 Health Insurance Industry Antitrust Enforcement Act 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry ERISA: -Issues related to regulation of employee benefits under the Employee Retirement Income Security Act and legislation impacting ERISA plans -Clarification of permissibility of default enrollment arrangements for group income protection insurance under ERISA and /or the Fair Labor Standards Act Federal Debt Limit: -Debt Limit Increase: impact on employer-sponsored financial protection benefits industry -S.11 Fiscal Sustainability Act of 2013: impact on employer-sponsored financial protection benefits industry -American Taxpayer Relief Act of 2012, fiscal cliff: impact on employer-sponsored financial protection benefits industry Financial Regulation: -Dodd-Frank Wall Street Reform and Consumer Protection Act implementation: impact on employer-sponsored financial protection benefits industry -Consumer Financial Protection Bureau Interim Final Rule of Records and Information: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Criteria and process for designating nonbank financial companies: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -FY 2014 budget proposals: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry Health Care: -Implementation of the Patient Protection and Affordable Care Act, including HHS FAQ regarding fixed indemnity products and other provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Loss ratios: issues related to employer-provided benefits, and supplemental and voluntary benefits insurance industry -The Health Information Technology for Economic and Clinical Health Act (HITECH) Act: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Issues related to wellness programs Labor: -Labor issues impacting large employers, including worker classification and amendments to the Fair Labor Standards Act -S.534 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.1155 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry Long-term Care: -Issues related to public and private programs providing long-term care services and insurance, including LTC Commission and repeal of the CLASS Act Privacy: -Privacy and Data breach, cyber security, and SSN protection -H.R.749 - Eliminate Privacy Notice Confusion Act of 2013 -S.676 - Identity Theft and Tax Fraud Prevention Act of 2013 (Death Master File): impact on employer-sponsored financial protection benefits industry -H.R.466 - Social Security Death Master File Privacy Act of 2013: impact on employer-sponsored financial protection benefits industry -H.R. 624 - Cyber Intelligence Sharing and Protection Act of 2013 -H.R.1468 - SECURE IT Act of 2013 SSDI Reform: -H.R.1374 - Social Security Enhancement and Protection Act of 2013: impact on employer-sponsored financial protection benefits industry -Short-term Disability for Federal Workers Bill: impact on employer-sponsored financial protection benefits industry -Increasing employment for people with disabilities Tax Reform: -Corporate tax issues -Deficit reduction -Taxation of Employer Provided Benefits: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Tax Extender Package -Taxation and entitlement reform issues related to the budget agreement reached in December, 2013: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Chairman Dave Camps tax reform discussion draft

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

Government targets: Administration for Children & Families (ACF), SENATE, Social Security Administration (SSA), Treasury, Dept of

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

Please see addendum.Issues related to credit union operations Issues related to credit union field of membership Issues related to credit union service organizations Issues related to vacancies on the National Credit Union Administration (NCUA) Board Issues related to NCUAs proposed rule on credit union service organizations Issues related to NCUAs rule on net worth and bargain purchase agreements Issues related to NCUAs low income designation regulations Issues related to NCUA examination procedures Issues related to NCUAs proposed rule regarding loan participations Issues related to NCUAs regulation regarding its regulatory flexibility program Issues related to NCUAs proposed rule regarding emergency liquidity Issues related to material loss reports of the NCUA Office of Inspector General Issues related to the authority of the CFPB to exempt credit unions from its rulemaking Issues related to the CFPB proposal related to remittances and international wire transfers Issues related to the proposed CFPB form on RESPA/TILA Issues related to overdraft protection and check ordering practices Issues related to mortgage servicing Issues related to mortgage loan originator compensation and qualifications Issues related to high-cost mortgage loans (HOEPA) Issues related to the CFPBs proposed rule regarding qualified mortgage / ability to repay Issues related to reverse mortgages Issues related to the Financial Accounting Standards Board (FASB) Issues related to mark-to-market accounting Issues related to private equity standards Issues related to the implementation of the Unlawful Internet Gambling Prohibition Act Issues related to data and cyber security Issues related to mobile banking and mobile payments Issues related to the oversight of the Federal Housing Administration Issues related to USDA Rural Development Loan program Issues related to identity theft and fraud reduction Issues related to student lending Issues related to derivatives and NCUAs proposed rule related to credit union use of derivatives Issues related to the Federal Home Loan Bank System Issues related to short term lending products and advance deposit products Issues related to patent reform Issues related to Federal Credit Union bylaws Issues related to NCUAs Minority Depository Institution program Issues relating to home-based credit unions Issues related to NCUAs Appraisal Management Company proposal Issues related to NCUAs risk-based capital proposal Issues related to the Johnson-Crapo Housing Finance Reform proposal Issues related to NCUAs proposed rule on securitization Issues related to NCUAs regulatory review process Issues related to Ginnie Mae capital Issues related to the nomination of J. Mark McWatters to be a member of the National Credit Union Administration Board Issues related to a discussion draft of legislation entitled, The Bureau Guidance Transparency Act Issues related to a discussion draft of legislation entitled, Preventing Regulatory Abuse Act of 2014 Issues related to a discussion draft of legislation entitled, Bureau Examination Fairness Act Issues related to credit union service to marijuana businesses Issues related to financial literacy Issues related to the Department of Justices investigation entitled, Operation Choke Point Issues related to membership eligibility in the Federal Home Loan Bank System.Issues related to the Department of Defense proposal regarding Credit Extending to Service Members under MLA H.R. 450, Bureau of Consumer Financial Protection Accountability Act, all provisions H.R. 688, Credit Union Small Business Jobs Creation Act of 2013, all provisions H.R. 719, Capital Access for Small Businesses and Jobs Act of 2013, all provisions H.R. 736, Responsible Homeowner Refinancing Act of 2013, all provisions H.R. 749, Eliminate Privacy Notice Confusion Act of 2013, all provisions H.R. 801, Holding Company Registration Threshold Equalization Act of 2013, all provisions H.R. 839, Prompt Notification of Short Sale Act, all provisions H.R. 861, Elder Abuse Victims Act of 2013, all provisions H.R. 927, Common Sense Economic Recovery Act of 2013, all provisions H.R. 1077, Consumer Mortgage Choice Act H.R. 1255, Home Construction Lending Regulatory Improvement Act of 2013, all provisions H.R. 1261, Overdraft Protection Act of 2013, all provisions H.R. 1538, a bill to provide incentives to encourage financial institutions and small businesses to provide continuing financial education to customers, borrowers and employees, all provisions H.R. 1553, Financial Institution Examination Fairness and Reform Act, all provisions H.R. 1566, a bill to create a Federal Charter for Internet consumer credit corporations, all provisions H.R. 1603, a bill to support and promote community financial institutions in the mutual form, all provisions H.R. 1646, a bill to amend the Federal Credit Union Act to provide an exception from the member business loan cap for loans made to aid in the recovery from a disaster, all provisions H.R. 1694, a bill to allow the Secretary of Treasury to rely on State examinations for certain financial institutions, all provisions H.R. 1750, the CLEAR Relief Act, all provisions H.R. 1754, Preserving American Homeownership Act of 2013, all provisions H.R. 1779, Preserving Access to Manufactured Housing Act of 2013, all provisions H.R. 1862, Capital Access for Small Community Financial Institutions, all provisions H.R. 2136, Small Business Credit Availability Act, all provisions H.R. 2295, Basel III CASE Act, all provisions H.R. 2379, Qualified Mortgage Loan Originator Transitional Authority Act, all provisions H.R. 2419, a bill to amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, all provisions H.R. 2512, a bill to amend the Truth in Lending Act to establish clear regulatory standards for mortgage servicers, all provisions H.R. 2547, a bill to determine appropriate risk based capital requirements for community, mid-size, and regional institutions, all provisions H.R. 2561, a bill to provide for the removal of default information form a borrowers credit report with respect to certain rehabilitated education loans, all provisions H.R. 2571, a bill to amend the Dodd-Frank Wall Street Reform and Consumer Financial Protection Act to require the Bureau of Consumer Financial Protection to notify and obtain permission from consumers before collecting nonpublic personal information about such consumers, all provisions H.R. 2572, a bill to improve the regulation of credit unions and depository institutions and to provide regulatory relief, all provisions H.R. 2580, a bill to allow homeowners of moderate-value homes who are subject to mortgage foreclosure proceedings to remain in their homes as renters, all provisions H.R. 2652, Marijuana Businesses Access to Banking Act of 2013 H.R. 2672, CFPB Rural Designation Petition and Correction Act H.R. 2673, the Portfolio Lending Mortgage Access Act, all provisions H.R. 2733, Defending American Taxpayers From Abusive Government Takings Act of 2013 H.R. 2767, Protecting American Taxpayers and Homeowners Act of 2013 H.R. 2816, To extend the pilot program under section 258 of the National Housing Act that establishes an automated process for providing alternative credit rating information for mortgagors and prospective mortgagors under certain mortgages. H.R. 2917, Financial Security Credit Act of 2013 H.R. 2961, To amend the Truth in Lending Act and the Higher Education Act of 1965 to require additional disclosures and protections for students and cosigners with respect to student loans, and for other purposes.H.R. 3036, a bill to amend the Dodd-Frank Wall Street Reform and Consumer Protection Act to specify when bank holding companies may be subject to certain enhanced supervision, and for other purposes. H.R. 3137, Freedom and Mobility in Consumer Banking Act, all provisions H.R. 3310, Annuity Safety and Security under Reasonable Enforcement Act, all provisions H.R. 3312, Homeowners Flood Insurance Relief Act, all provisions H.R. 3317, Holding Individual Accountable and Deterring Money Laundering Act, all provisions H.R. 3329, a bill to enhance the ability of community financial institutions to foster economic growth and serve their communities, boost small businesses, increase individual savings, all provisions. H.R. 3370, Homeowner Flood Insurance Affordability Act, all provisions H.R. 3374, the American Savings Promotion Act, all provisions H.R. 3468, the Credit Union Share Insurance Parity Act, all provisions H.R. 3584, a bill to amend the Federal Home Loan Bank Act to authorize privately insured credit unions to become members of a Federal home loan bank, all provisions H.R. 3770, Inspector General Act H.R. 4042, Community Bank Mortgage Servicing Asset Capital Requirements Study Act, all provisions H.R. 4167, the Restoring Proven Financing for American Employers Act H.R. 4226, Credit Union Residential Loan Parity Act, all provisions H.R. 4466, the Financial Regulatory Clarity Act of 2014 H.R. 4521, the Community Institution Mortgage Relief Act, all provisions H.R. 4626, the SAFE Act Confidentiality and Privilege Enhancement Act, all provisions H.R. 4804, the Bureau Examination Fairness Act, all provisions H.R. 4986, End Operation Choke Point Act, all provisions H.R. 5148, Access to Affordable Mortgages Act, all provisions H.R. 5403, Reforming CFPB Indirect Auto Financing Guidance Act, all provisions H.R. 5461, the Insurance Capital Standards Clarification Act of 2014 H.R. 5758, Financial Institutions Customer Protection Act of 2014 Kildee Amendment to H.R. 1960, National Defense Authorization Act, related to disclosures required under the Military Lending Act S. 113, Know Before You Owe Private Student Loan Act, all provisions S. 114, Fairness for Struggling Student Act, all provisions S. 172, Stopping Abuse and Fraud in Electronic (SAFE) Lending Act of 2013, all provisions S. 187, Deceptive Loan Check Elimination Act, all provisions S. 205, Responsible Consumer Financial Protection Regulations Act of 2013, all provisions S. 249, Responsible Homeowner Refinancing Act of 2013, all provisions S. 361, Prompt Notification of Short Sale Act of 2013, all provisions S. 450, Financial Regulatory Responsibility Act of 2013, all provisions S. 451, a bill to make technical corrections to the Dodd-Frank Wall Street Reform and Consumer Protection Act, all provisions S. 563, Jumpstart GSE Reform Act, all provisions S. 635, Privacy Notice Modernization Act of 2013, all provisions S. 673, Protecting Consumers from Unreasonable Credit Rates Act, all provisions S. 676, Identity Theft and Tax Fraud Prevention Act of 2013, all provisions S. 727, Financial Institutions Examination Fairness and Reform Act, all provisions S. 731, Basel III CASE Act, all provisions S. 733, Basel III Impact Study Act, all provisions S. 798, Terminating Bailouts for Taxpayer Fairness Act, all provisions S. 872, Holding Company Registration Threshold Equalization Act, all provisions S. 947, SAFE Act Confidentiality and Privilege Enhancement Act, all provisions S. 968, Small Business Lending Enhancement Act, all provisions S. 985, a bill to repeal certain provisions of the Gramm-Leach-Bliley Act and revive the separation between commercial banking and the securities business, in the manner provided in the Banking Act of 1933, the so-called "Glass-Steagall Act," all provisionsS. 996, a bill to improve the National Flood Insurance Program, all provisions S. 1002, Home Building Lending Improvement Act, all provisions S. 1048, the Mortgage Finance Act, all provisions S. 1098, a bill to reform the Biggert-Waters Flood Insurance Reform Act of 2012 to responsibly protect homeownership, all provisions S. 1176, a bill to impose a fine with respect to international remittance transfers if the sender is unable to verify legal status in the United States, all provisions S. 1217, Housing Finance Reform and Taxpayer Protection Act, all provisions S. 1229, a bill to amend the Truth in Lending Act to empower the States to set the maximum annual percentage rates applicable to consumer credit transactions, all provisions S. 1282, 21st Century Glass-Steagall Act of 2013 S. 1349, a bill to enhance the ability of community financial institutions to foster economic growth and serve their communities, boost small businesses, increase individual savings, and for other purposes. S. 1511, the Mortgage Choice Act, all provisions S. 1534, Freedom and Mobility in Consumer Banking Act, all provisions S. 1538, FIX Credit Reporting Errors Act, all provisions S. 1577, Mortgage Choice Act, all provisions S. 1597, the American Savings Promotion Act, all provisions S. 1610, Homeowner Flood Insurance Affordability Act, all provisions S. 1806, a bill to amend the Federal Home Loan Bank Act with respect to membership eligibility of certain institutions, all provisions S. 1867, Prepaid Card Consumer Protection Act of 2013, all provisions S. 1916, the HELP Rural Communities Act, all provisions S. 2641, the Portfolio Lending Enhancement Act, all provisions S. 2698, the Regulatory Easement for Lending Institutions Act, Title II and Title III. S. 2699, a Bill to require the National Credit Union Administration to provide pass-through share insurance for the deposits or shares of any interest on lawyers trust accounts, and for other purposes. S. Res. 105, a resolution designating April 2013 as Financial Literacy Month Johnson / Crapo amendment to S. 1217, the Housing Finance Reform and Taxpayer Protection Act, all provisions Moran / Manchin amendment to S. 1217, the Housing Finance Reform and Taxpayer Protection Act, all provisions Toomey / Coburn amendment to S. 1217, the Housing Finance Reform and Taxpayer Protection Act, all provisions

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

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Credit Union Administration (NCUA), Office of Government Ethics (OGE), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

Consumer reporting, privacy, data brokers, cybersecurity, data breach notification, employment, hiring practices, affordability of student loans, foster care children and identity theft risks, Fair Credit Reporting Act, Social Security Administration Death Master File, background screening. The Consumer Financial Protection Bureau was contacted in addition to the agencies indicated on line 17 below.S. 160 Medical Debt Responsibility Act issues relating to medical debt reporting. H.R. 645 - Equal Employment for All Act issues relating to credit reports for employment purposes. S 1193 Data Security and Breach Notification Act of 2013 issues relating to cybersecurity and data breach. H.R. 2229 Safeguarding Social Security Numbers Act of 2013 issues relating to social security number restrictions. S. 676 - Identity Theft and Tax Fraud Prevention Act of 2013 issues relating to identity theft. H.R. 3137 Freedom and Mobility in Consumer Banking issues relating to the Fair Credit Reporting Act. S. 1837 Equal Employment for All Act of 2013 issues relating to credit reports for employment purposes. H.R. 2538 The Credit Access and Inclusion Act issues relating to the Fair Credit Reporting Act. H.R. 2083 Protecting Students from Sexual Violence Predators Act issues relating to background screening. H.R. 3361 USA Freedom Act issues relating to the Fair Credit Reporting Act.

Client expense: $200,000 · Firm income: Not reported

No Bill# - Issues relating to GSE/Housing Finance Reform - focus on multi-family housing policy No Bill# - Issues relating to Dodd-Frank implementation and FIO, OFR, Volcker Rule, FSOC, FSB and their associated work on topics like capital standard, non-bank SIFI designation, insurance regulation, and oversight H.R. 1217 - Housing Finance Reform and Taxpayer Protection Act of 2013 - All provisionsH.J. Res. 59 - Continuing Appropriations Resolution of 2014 (Restrict Access to the Social Security Death Master File) S. 534 - National Association of Registered Agents and Brokers Reform Act of 2013 - all provisions S. 563 - Jumpstart GSE Reform Act - multi-family provisions H.R. 2767 - Protecting American Taxpayers and Homeowners (PATH) Act - all provisions S. 1369 - To provide additional flexibility to the Board of Governors of the Federal Reserve System to establish capital standards that are properly tailored to the unique characteristics of the business of insurance and for other purposes S. 1376 - The FHA Solvency Act of 2013 - all provisions H.R. 2140 - The Insurance Capital and Accounting Standards Act of 2013 - all provisions H.R. 2720 - Alexis Agin Identity Theft Protection Act of 2013 H.R. 1155 - National Association of Registered Agents and Brokers Reform Act of 2013 S. 676 - Identity Theft and Tax Fraud Prevention Act of 2013 No Bill# - Bipartisan Budget Act of 2013 No Bill# - Universal Child Savings Accounts S. 2102 - A bill to clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act S. 2270 / H.R. 4510 - Insurance Capital Standards Clarification Act of 2014 H.R. 5461 - To clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act, to improve upon the definitions provided for points and fees in connection with a mortgage transaction, and for other purposes

Client expense: $1,840,000 · 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), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

Antitrust: -Issues related to the McCarran Ferguson antitrust exemption for insurers: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.99 Health Insurance Industry Antitrust Enforcement Act 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry ERISA: -Issues related to regulation of employee benefits under the Employee Retirement Income Security Act and legislation impacting ERISA plans -Clarification of permissibility of default enrollment arrangements for group income protection insurance under ERISA and /or the Fair Labor Standards Act Federal Debt Limit: -Debt Limit Increase: impact on employer-sponsored financial protection benefits industry -S.11 Fiscal Sustainability Act of 2013: impact on employer-sponsored financial protection benefits industry -American Taxpayer Relief Act of 2012, fiscal cliff: impact on employer-sponsored financial protection benefits industry Financial Services Regulation: -Dodd-Frank Wall Street Reform and Consumer Protection Act implementation: impact on employer-sponsored financial protection benefits industry -Consumer Financial Protection Bureau Interim Final Rule of Records and Information: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Criteria and process for designating nonbank financial companies: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -FY 2014 budget proposals: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Terrorism Risk Insurance Act, specifically provisions related to the proposed National Association of Registered Agents and Brokers (NARAB) Health Care: -Implementation of the Patient Protection and Affordable Care Act, including HHS FAQ regarding fixed indemnity products and other provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Loss ratios: issues related to employer-provided benefits, and supplemental and voluntary benefits insurance industry -The Health Information Technology for Economic and Clinical Health Act (HITECH) Act: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Issues related to wellness programs Labor: -Labor issues impacting large employers, including worker classification and amendments to the Fair Labor Standards Act -S.534 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -H.R.1155 National Association of Registered Agents and Brokers Reform Act of 2013: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Disability insurance auto enrollment: provisions relating to employer-provided benefits, and supplemental and voluntary benefits insurance industry Long-term Care: -Issues related to public and private programs providing long-term care services and insurance, including LTC Commission and repeal of the CLASS Act Privacy: -Privacy and Data breach, cyber security, and SSN protection -H.R.749 - Eliminate Privacy Notice Confusion Act of 2013 -S.676 - Identity Theft and Tax Fraud Prevention Act of 2013 (Death Master File): impact on employer-sponsored financial protection benefits industry -H.R.466 - Social Security Death Master File Privacy Act of 2013: impact on employer-sponsored financial protection benefits industry -H.R. 624 - Cyber Intelligence Sharing and Protection Act of 2013 -H.R.1468 - SECURE IT Act of 2013 SSDI Reform: -H.R.1374 - Social Security Enhancement and Protection Act of 2013: impact on employer-sponsored financial protection benefits industry -Short-term Disability for Federal Workers Bill: impact on employer-sponsored financial protection benefits industry -Increasing employment for people with disabilities Tax Reform: -Corporate tax issues -Deficit reduction -Taxation of Employer Provided Benefits: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Tax Extender Package -Taxation and entitlement reform issues related to the budget agreement reached in December, 2013: impact to employer-provided benefits, and supplemental and voluntary benefits insurance industry -Chairman Dave Camps tax reform discussion draft

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

Proposals to expand retirement coverage, including proposals to mandate payroll deduction IRAs (not yet in legislative form) Obama Administration's proposals to limit contributions to retirement accounts (not yet in legislative form) Proposals regarding annuitization of assets from defined contribution plans (not yet in legislative form) Congressional activity surrounding the Department of Labor's proposed regulation to redefine "fiduciary" (not yet in legislative form) S 676-"Identity Theft & Tax Fraud Prevention Act" Death Master File limitations S. Con. Res. 12-"Concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a finanacially secure retirement"- Expresses sense of the Congress regarding tax incentives for retirement savings S 953-"Student Loan Affordability Act"-Specifically the requirement to accelerate required minimum distribution from inherited IRA's and 401(k)-type of accounts used to offset the cost of lower student loan interest rates USA Retirement Funds-Not yet introduced, a plan to create a new type of privately-run retirement plan HR 2374-"Retail Investor Protection Act"-addresses the timing of the release of the Department of Labor's re-proposal and definition of fiduciary and provides guidance to the SEC on its own proposal SEC Municipal Advisors Rule-rule clarifying the definitions of "municipal adavisor" and "investment strategies" Updates to 408(b)(2) Fee Disclosure-will provide a more uniform manner for disclosing information to plan sponsors Plan Consolidation - (no bill) Auto IRA Program-for employers not offering a retirement plan with no mandate (not yet introduced) HR 1534-Small Business Add Value for Employees (SAVE) Act of 2013 HR 837-Saving for American Families' Future Act of 2013 HR 2171/S 1145-Lifetime Income Disclosure Act of 2013 HR 2374-Retail Investor Protection Act of 2013 S 1970-Retirement Act of 2014 S 1979-HARKIN RETIREMENT USA Preserving America's Transit and Highways Act of 2014 (Path Act) (no bill number yet) HR 4634-To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from government plans after age 50 Security Through Retirement Act - (Senator Cantwell's) (not yet introduced)-legislation encouraging the purchase & a guaranteed lifetime income product, like an annuity USAccounts- (not yet introduced) (Rep. Crowley)- legislation for child savings accounts SPUR Accounts- (not yet introduced) (Rep. Crowley) - legislation to create a new retirement aaccount for employees

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

Monitor implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act. Medical Debt Responsibility Act of 2013 (S160/HR1767). Outreach on credit reporting oversight and data and cybersecurity issues. Identity Theft and Tax Fraud Prevention Act (S676)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

National highway legislation; Approval of FY 2013 Transportation-Housing Appropriations Bill (S. 2322); American Recovery Act (S. 676).

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

Government targets: Bureau of Indian Affairs (BIA), Environmental Protection Agency (EPA), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

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: $560,000 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), 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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Comprehensive Taxation reform - No bill attached.H.CON.RES.96: Sets forth the Congressional budget for the federal government for FY2014, including the appropriate budgetary levels for FY2015 - FY2023. Tax implication for retirement and life insurance products. H.R. 2720 prevent identity theft and tax fraud by ending the required publication of the DMF list. H.R. 4429: Permanent Active Financing Exception Act of 2014 - Amends the Internal Revenue Code to make permanent the subpart F foreign personal holding company income exemption for income that is derived in the active conduct of a banking, financing, or similar business, as a securities dealer, or in the conduct of an insurance business. H.R. 4464: Permanent CFC Look-Through Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income). S. 676 prevent identity theft and tax fraud by ending the required publication of the DMF list. S. 2260: Expiring Provisions Improvement, Reform, and Efficiency Act of 2014 or the EXPIRE Act of 2014 - Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector. HR 647/S 313: Achieving a Better Life Experience Act of 2013 or the ABLE Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt ABLE accounts to assist an individual with a disability in building an account to pay for qualified disability expenses. No. bill #: The Preserving Americas Transit and Highways Act-Tax implication for retirement and life insurance products. H.R.5021: Highway and Transportation Funding Act of 2014: Tax implication for retirement and life insurance products

Client expense: $445,000 · Firm income: Not reported

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

S. Con. Res. 12: Resolution on Retirement Savings Incentives. Issue: retirement security. H.R. 837: Savings for American Families' Future Act of 2013. Issue: retirement security. S. 606 Shrinking Emergency Account Losses Act. Issue: limits borrowing from 401(k) plan.H.R. 2035: Automatic IRA Act of 2013. Issue: retirement security H.R. 2117: Retirement Plan Simplification and Enhancement Act of 2013. Issue: retirement security H.R. 837: Saving for American Families Future Act of 2013. Issue: Savers credit enhancement S. 1145/H.R. 2171: Lifetime Income Disclosure Act. Issue: lifetime income illustration S. 1270: Secure Annuities for Employee (SAFE) Act. Issue: retirement security H.R. 8 The American Taxpayer Relief Act of 2012. Issue: Long-Term Care, repeal of the CLASS Act, LTC Commission S.1979: Universal, Secure, Adaptable Retirement Funds Act. Issue: retirement security H.R. 2171: Retirement Security Act of 2014. Issue: retirement security H.R. 2720, the Alexis Agin Identity Theft Protection Act of 2013. Issue: Death Master File. S. 676: Identity Theft and Tax Fraud Prevention Act of 2013. Issue: Death Master File. H.R. 466 Social Security Death Master File Privacy Act. Issue: restrict access to Social Security Death Master File. H.J. Res 59 (Public Law 113-67) Bipartisan Budget Act of 2013. Issue: Social Security Death Master File

Client expense: $1,030,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to interchange fees for debit cards. Bank Secrecy Act and anti-money laundering issues relating to prepaid payment cards. Issues regarding fraud committed against the elderly. S. 1867, Prepaid Card Consumer Protection Act of 2013, all provisions. S. 676, Identity Theft and Tax Fraud Prevention Act of 2013, provisions relating to identity theft and access to the Death Master File. Issues regarding mobile payments.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to identity theft and income tax refund fraud. Issues relating to the availability of the Social Security Death Master File. S 676, Identity Theft and Tax Fraud Prevention Act, all provisions. HR 2720, Alexis Agin Identity Theft Protection Act, all provisions.

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE

No Bill #, Social Security Administration Death Master file; electronic death registration systems, improper payments S. 676 Identity Theft & Tax Fraud Prevention Act of 2013 HR 2720, Alexis Agin Identity Theft Protection Act of 2013

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

Government targets: Centers For Disease Control & Prevention (CDC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Social Security Administration (SSA)

Marketplace Fairness Act (H.R. 684, S. 743); Marketplace and Internet Tax Fairness Act (S. 2609); Permanent Internet Tax Freedom Act (H.R. 3086); A bill to provide for the extension of the Internet Tax Fairness Act (S. 2735); Identity Theft and Tax Fraud Prevention Act (S. 676); Social Security Death Master File Privacy Act (H.R. 466); Tax Crimes and Identity Theft Prevention Act (H.R. 531); Bipartisan Budget Act (H.J. Res. 59); Any legislation pertaining to allowing States to enforce sales tax collection on remote sellers; Any legislation pertaining to reducing deductibility of charitable contributions; Any legislation pertaining to reducing deductibility of advertising tax

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

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Social Security Administration (SSA), U.S. Postal Service (USPS), White House Office

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, 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); 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; 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; 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: Not reported · Firm income: $1,130,000

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

Please see addendum.Issues related to credit union operations Issues related to credit union field of membership Issues related to credit union service organizations Issues related to vacancies on the National Credit Union Administration (NCUA) Board Issues related to NCUAs proposed rule on credit union service organizations Issues related to NCUAs rule on net worth and bargain purchase agreements Issues related to NCUAs low income designation regulations Issues related to NCUA examination procedures Issues related to NCUAs proposed rule regarding loan participations Issues related to NCUAs regulation regarding its regulatory flexibility program Issues related to NCUAs proposed rule regarding emergency liquidity Issues related to material loss reports of the NCUA Office of Inspector General Issues related to the authority of the CFPB to exempt credit unions from its rulemaking Issues related to the CFPB proposal related to remittances and international wire transfers Issues related to the proposed CFPB form on RESPA/TILA Issues related to overdraft protection and check ordering practices Issues related to mortgage servicing Issues related to mortgage loan originator compensation and qualifications Issues related to high-cost mortgage loans (HOEPA) Issues related to the CFPBs proposed rule regarding qualified mortgage / ability to repay Issues related to reverse mortgages Issues related to the Financial Accounting Standards Board (FASB) Issues related to mark-to-market accounting Issues related to private equity standards Issues related to the implementation of the Unlawful Internet Gambling Prohibition Act Issues related to data and cyber security Issues related to mobile banking and mobile payments Issues related to the oversight of the Federal Housing Administration Issues related to USDA Rural Development Loan program Issues related to identity theft and fraud reduction Issues related to student lending Issues related to derivatives and NCUAs proposed rule related to credit union use of derivatives Issues related to the Federal Home Loan Bank System Issues related to short term lending products and advance deposit products Issues related to patent reform Issues related to Federal Credit Union bylaws Issues related to NCUAs Minority Depository Institution program Issues relating to home-based credit unions Issues related to NCUAs Appraisal Management Company proposal Issues related to NCUAs risk-based capital proposal Issues related to the Johnson-Crapo Housing Finance Reform proposal Issues related to NCUAs proposed rule on securitization Issues related to NCUAs regulatory review process Issues related to Ginnie Mae capital Issues related to the nomination of J. Mark McWatters to be a member of the National Credit Union Administration Board Issues related to a discussion draft of legislation entitled, The Bureau Guidance Transparency Act Issues related to a discussion draft of legislation entitled, Preventing Regulatory Abuse Act of 2014 Issues related to a discussion draft of legislation entitled, Bureau Examination Fairness Act Issues related to credit union service to marijuana businesses Issues related to financial literacy Issues related to the Department of Justices investigation entitled, Operation Choke Point Issues related to membership eligibility in the Federal Home Loan Bank System.H.R. 450, Bureau of Consumer Financial Protection Accountability Act, all provisions H.R. 688, Credit Union Small Business Jobs Creation Act of 2013, all provisions H.R. 719, Capital Access for Small Businesses and Jobs Act of 2013, all provisions H.R. 736, Responsible Homeowner Refinancing Act of 2013, all provisions H.R. 749, Eliminate Privacy Notice Confusion Act of 2013, all provisions H.R. 801, Holding Company Registration Threshold Equalization Act of 2013, all provisions H.R. 839, Prompt Notification of Short Sale Act, all provisions H.R. 861, Elder Abuse Victims Act of 2013, all provisions H.R. 927, Common Sense Economic Recovery Act of 2013, all provisions H.R. 1077, Consumer Mortgage Choice Act H.R. 1255, Home Construction Lending Regulatory Improvement Act of 2013, all provisions H.R. 1261, Overdraft Protection Act of 2013, all provisions H.R. 1538, a bill to provide incentives to encourage financial institutions and small businesses to provide continuing financial education to customers, borrowers and employees, all provisions H.R. 1553, Financial Institution Examination Fairness and Reform Act, all provisions H.R. 1566, a bill to create a Federal Charter for Internet consumer credit corporations, all provisions H.R. 1603, a bill to support and promote community financial institutions in the mutual form, all provisions H.R. 1646, a bill to amend the Federal Credit Union Act to provide an exception from the member business loan cap for loans made to aid in the recovery from a disaster, all provisions H.R. 1694, a bill to allow the Secretary of Treasury to rely on State examinations for certain financial institutions, all provisions H.R. 1750, the CLEAR Relief Act, all provisions H.R. 1754, Preserving American Homeownership Act of 2013, all provisions H.R. 1779, Preserving Access to Manufactured Housing Act of 2013, all provisions H.R. 1862, Capital Access for Small Community Financial Institutions, all provisions H.R. 2136, Small Business Credit Availability Act, all provisions H.R. 2295, Basel III CASE Act, all provisions H.R. 2379, Qualified Mortgage Loan Originator Transitional Authority Act, all provisions H.R. 2419, a bill to amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, all provisions H.R. 2512, a bill to amend the Truth in Lending Act to establish clear regulatory standards for mortgage servicers, all provisions H.R. 2547, a bill to determine appropriate risk based capital requirements for community, mid-size, and regional institutions, all provisions H.R. 2561, a bill to provide for the removal of default information form a borrowers credit report with respect to certain rehabilitated education loans, all provisions H.R. 2571, a bill to amend the Dodd-Frank Wall Street Reform and Consumer Financial Protection Act to require the Bureau of Consumer Financial Protection to notify and obtain permission from consumers before collecting nonpublic personal information about such consumers, all provisions H.R. 2572, a bill to improve the regulation of credit unions and depository institutions and to provide regulatory relief, all provisions H.R. 2580, a bill to allow homeowners of moderate-value homes who are subject to mortgage foreclosure proceedings to remain in their homes as renters, all provisions H.R. 2652, Marijuana Businesses Access to Banking Act of 2013 H.R. 2672, CFPB Rural Designation Petition and Correction Act H.R. 2673, the Portfolio Lending Mortgage Access Act, all provisions H.R. 2733, Defending American Taxpayers From Abusive Government Takings Act of 2013 H.R. 2767, Protecting American Taxpayers and Homeowners Act of 2013 H.R. 2816, To extend the pilot program under section 258 of the National Housing Act that establishes an automated process for providing alternative credit rating information for mortgagors and prospective mortgagors under certain mortgages. H.R. 2917, Financial Security Credit Act of 2013 H.R. 2961, To amend the Truth in Lending Act and the Higher Education Act of 1965 to require additional disclosures and protections for students and cosigners with respect to student loans, and for other purposes. H.R. 3036, a bill to amend the Dodd-Frank Wall Street Reform and Consumer Protection Act to specify when bank holding companies may be subject to certain enhanced supervision, and for other purposes.H.R. 3137, Freedom and Mobility in Consumer Banking Act, all provisions H.R. 3310, Annuity Safety and Security under Reasonable Enforcement Act, all provisions H.R. 3312, Homeowners Flood Insurance Relief Act, all provisions H.R. 3317, Holding Individual Accountable and Deterring Money Laundering Act, all provisions H.R. 3329, a bill to enhance the ability of community financial institutions to foster economic growth and serve their communities, boost small businesses, increase individual savings, all provisions. H.R. 3370, Homeowner Flood Insurance Affordability Act, all provisions H.R. 3374, the American Savings Promotion Act, all provisions H.R. 3468, the Credit Union Share Insurance Parity Act, all provisions H.R. 3584, a bill to amend the Federal Home Loan Bank Act to authorize privately insured credit unions to become members of a Federal home loan bank, all provisions H.R. 4042, Community Bank Mortgage Servicing Asset Capital Requirements Study Act, all provisions H.R. 4226, Credit Union Residential Loan Parity Act, all provisions H.R. 4466, the Financial Regulatory Clarity Act of 2014 H.R. 4521, the Community Institution Mortgage Relief Act, all provisions H.R. 4626, the SAFE Act Confidentiality and Privilege Enhancement Act, all provisions H.R. 4804, the Bureau Examination Fairness Act, all provisions H.R. 4986, End Operation Choke Point Act, all provisions H.R. 5148, Access to Affordable Mortgages Act, all provisions H.R. 5403, Reforming CFPB Indirect Auto Financing Guidance Act, all provisions H.R. 5461, a Bill to clarify the application of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act, to improve upon the definitions provided for points and fees in connection with a mortgage transaction, and for other purposes, Title II and Title III. Kildee Amendment to H.R. 1960, National Defense Authorization Act, related to disclosures required under the Military Lending Act S. 113, Know Before You Owe Private Student Loan Act, all provisions S. 114, Fairness for Struggling Student Act, all provisions S. 172, Stopping Abuse and Fraud in Electronic (SAFE) Lending Act of 2013, all provisions S. 187, Deceptive Loan Check Elimination Act, all provisions S. 205, Responsible Consumer Financial Protection Regulations Act of 2013, all provisions S. 249, Responsible Homeowner Refinancing Act of 2013, all provisions S. 361, Prompt Notification of Short Sale Act of 2013, all provisions S. 450, Financial Regulatory Responsibility Act of 2013, all provisions S. 451, a bill to make technical corrections to the Dodd-Frank Wall Street Reform and Consumer Protection Act, all provisions S. 563, Jumpstart GSE Reform Act, all provisions S. 635, Privacy Notice Modernization Act of 2013, all provisions S. 673, Protecting Consumers from Unreasonable Credit Rates Act, all provisions S. 676, Identity Theft and Tax Fraud Prevention Act of 2013, all provisions S. 727, Financial Institutions Examination Fairness and Reform Act, all provisions S. 731, Basel III CASE Act, all provisions S. 733, Basel III Impact Study Act, all provisions S. 798, Terminating Bailouts for Taxpayer Fairness Act, all provisions S. 872, Holding Company Registration Threshold Equalization Act, all provisions S. 947, SAFE Act Confidentiality and Privilege Enhancement Act, all provisions S. 968, Small Business Lending Enhancement Act, all provisions S. 985, a bill to repeal certain provisions of the Gramm-Leach-Bliley Act and revive the separation between commercial banking and the securities business, in the manner provided in the Banking Act of 1933, the so-called Glass-Steagall Act, all provisions S. 996, a bill to improve the National Flood Insurance Program, all provisions S. 1002, Home Building Lending Improvement Act, all provisions S. 1048, the Mortgage Finance Act, all provisionsS. 1098, a bill to reform the Biggert-Waters Flood Insurance Reform Act of 2012 to responsibly protect homeownership, all provisions S. 1176, a bill to impose a fine with respect to international remittance transfers if the sender is unable to verify legal status in the United States, all provisions S. 1217, Housing Finance Reform and Taxpayer Protection Act, all provisions S. 1229, a bill to amend the Truth in Lending Act to empower the States to set the maximum annual percentage rates applicable to consumer credit transactions, all provisions S. 1282, 21st Century Glass-Steagall Act of 2013 S. 1349, a bill to enhance the ability of community financial institutions to foster economic growth and serve their communities, boost small businesses, increase individual savings, and for other purposes. S. 1511, the Mortgage Choice Act, all provisions S. 1534, Freedom and Mobility in Consumer Banking Act, all provisions S. 1538, FIX Credit Reporting Errors Act, all provisions S. 1577, Mortgage Choice Act, all provisions S. 1597, the American Savings Promotion Act, all provisions S. 1610, Homeowner Flood Insurance Affordability Act, all provisions S. 1806, a bill to amend the Federal Home Loan Bank Act with respect to membership eligibility of certain institutions, all provisions S. 1867, Prepaid Card Consumer Protection Act of 2013, all provisions S. 1916, the HELP Rural Communities Act, all provisions S. 2641, the Portfolio Lending Enhancement Act, all provisions S. 2698, the Regulatory Easement for Lending Institutions Act, Title II and Title III. S. 2699, a Bill to require the National Credit Union Administration to provide pass-through share insurance for the deposits or shares of any interest on lawyers trust accounts, and for other purposes. S. Res. 105, a resolution designating April 2013 as Financial Literacy Month Johnson / Crapo amendment to S. 1217, the Housing Finance Reform and Taxpayer Protection Act, all provisions Moran / Manchin amendment to S. 1217, the Housing Finance Reform and Taxpayer Protection Act, all provisions Toomey / Coburn amendment to S. 1217, the Housing Finance Reform and Taxpayer Protection Act, all provisions

Client expense: $1,060,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Credit Union Administration (NCUA), Office of Government Ethics (OGE), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

See Addendum.S. 676, "The Identify Theft and Tax Fraud Protection Act of 2013". S. 1145, "Lifetime Income Disclosure Act". S. 1270, "SAFE Retirement Act of 2013". S. 1557, "Automatic IRA Act", a bill to amend the Internal Revenue Code to promote and simplify Qualified Plans. S. 1970, "The Retirement Security Act of 2014". S. 1979, "The USA Retirement Funds Act". H.R. 1534, "Small Business Add Value for Employees Act". H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013". H.R. 2171, "Lifetime Income Disclosure Act". H.R. 837, "Savings for American Families' Future Act of 2013" - Amends the Internal Revenue Code to : (1) increase the rate of the tax credit for retirement savings contributions; (2) make such credit refundable; and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts. H.R. 2035, "Automatic IRA Act of 2013", - Amends the Internal Revenue Code to require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement. No Bill Number - The Universal Secure and Adaptable (USA) Retirement Fund - a proposal to increase retirement coverage. No Bill Number - A proposal relating to Tax Reform released by Chairman David Camp of the House Ways and Means Committee. No Bill Number - The Security Throughout Retirement Act - a bill regarding annuitization and lifetime income options. Dept. of Commerce proposed rule amending 15CFR, Section 1110.2. Dept. of Labor, final rule adding Section 2520.104(b)-1(c), Electronic Distribution of Disclosures Required by Title 1 of ERISA, 75 FR 19285 (4/7/11). Dept. of Labor, proposed rule amending Section 2510.3-21 c, (definition of term "fiduciary"), 75 FR 65263 (10/22/10). Dept. of Labor proposed rule amending Section 2550.404a-4, Selection of Insurers to provide guaranteed retirement income- safe harbor for individual account plans. Dept. of Labor, proposed rule amending Section 2550.408(b)(2), amendement relating to "Reasonable Contract for Arrangement - Fee Disclosure". Dept. of Labor, "Advance Notice of Proposed Rule Making (ANPRM) on Pension Benefit Statements". The ANPRM will require an illustration of participant account balances on partcipant statements in the form of lifetime income. The Bi-Partisan Budget Act of 2013 (Death Master File Provision).

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

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, 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 MeansCommittee 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); 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; 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, and information reporting of minimum essential coverage); 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; 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: $1,020,000 · 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

National highway legislation; Approval of FY 2013 Transportation-Housing Appropriations Bill (S. 2322); American Recovery Act (S. 676).

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

Government targets: Bureau of Indian Affairs (BIA), Environmental Protection Agency (EPA), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

No Bill # - Issues relating to GSE/Housing Finance Reform - focus on multi-family housing policy No Bill # - Issues relating to Dodd-Frank implementation and FIO, OFR, Volcker Rule, FSOC, FSB and their associated work on topics like capital standard, non-bank SIFI designation, insurance regulation, and oversight H.R. 1217 - Housing Finance Reform and Taxpayer Protection Act of 2013 - All provisionsH.J. Res. 59 - Continuing Appropriations Resolution of 2014 (Restrict Access to the Social Security Death Master File) S. 534 - National Association of Registered Agents and Brokers Reform Act of 2013 - all provisions. S. 563 - Jumpstart GSE Reform Act - Multifamily provisions H.R. 2767 - Protecting American Taxpayers and Homeowners (PATH) Act - all provisions S. 1369 - To provide additional flexibility to the Board of Governors of the Federal Reserve System to establish capital standards that are properly tailored to the unique characteristics of the business of insurance and for other purposes S. 1376 - The FHA Solvency Act of 2013 - all provisions H.R. 2140 - The Insurance Capital and Accounting Standards Act of 2013 - all provisions H.R. 2720 - Alexis Agin Identity Theft Protection Act of 2013 H.R. 1155 - National Association of Registered Agents and Brokers Reform Act of 2013 S. 676 - Identity Theft and Tax Fraud Prevention Act of 2013 No Bill # - Bipartisan Budget Act of 2013 No Bill # - Universal Child Savings Accounts S. 2102 - A bill to clarify the applicaiton of certain leverage and risk-based requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act S. 2270 / H.R. 4510 - Insurance Capital Standards Clarification Act of 2014

Client expense: $1,941,500 · Firm income: Not reported

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

Consumer reporting, privacy, data brokers, cybersecurity, data breach notification, employment, hiring practices, affordability of student loans, foster care children and identity theft risks, Fair Credit Reporting Act, Social Security Administration Death Master File, background screening. The Consumer Financial Protection Bureau was contacted in addition to the agencies indicated on line 17 below.S. 160 Medical Debt Responsibility Act issues relating to medical debt reporting. H.R. 645 - Equal Employment for All Act issues relating to credit reports for employment purposes. S 1193 Data Security and Breach Notification Act of 2013 issues relating to cybersecurity and data breach. H.R. 2229 Safeguarding Social Security Numbers Act of 2013 issues relating to social security number restrictions. S. 676 - Identity Theft and Tax Fraud Prevention Act of 2013 issues relating to identity theft. H.R. 3137 Freedom and Mobility in Consumer Banking issues relating to the Fair Credit Reporting Act. S. 1837 Equal Employment for All Act of 2013 issues relating to credit reports for employment purposes. H.R. 2538 The Credit Access and Inclusion Act issues relating to the Fair Credit Reporting Act. H.R. 2083 Protecting Students from Sexual Violence Predators Act issues relating to background screening. H.R. 3361 USA Freedom Act issues relating to the Fair Credit Reporting Act.

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

Issues relating to identity theft and income tax refund fraud. Issues relating to the availability of the Social Security Death Master File. S 676, Identity Theft and Tax Fraud Prevention Act, all provisions. HR 2720, Alexis Agin Identity Theft Protection Act, all provisions.

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE