Lifelong Learning and Training Account Act of 2019

General issues related to multiple areas of the tax law and code including: Coronavirus Pandemic (COVID-19), including the Tax Filing Relief for America Act, S. 3535; Families First Coronavirus Response Act, Pub. L. No. 116-127, specifically the medical and sick leave tax credits; The Coronavirus Aid, Relief and Economic Security Act, Pub. L. 116-136, specifically, the employee retention credit and employer payroll tax deferral; the Presidential Memorandum on Deferring Social Security Payroll Taxes; and related tax filing and payment relief. Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters (conservation easements), qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, carried interests, issues impacting exempt organizations (, unrelated business income tax, forms, international filings, excise tax and group rulings), qualified transportation fringe benefits, executive compensation, excess business losses, education reform, trust and estate tax issues; S Corp transition relief, built-in gains and losses; Tax extenders; Disaster relief, Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; E-signature - permanent and temporary relief Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; The Freedom to Invest in Tomorrows Workforce Act, H.R. 5339; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25 (organization of the IRS, practitioner services division, IRS regulation of tax return preparers) federal tax return deadline extensions, penalty relief, and impact of the Federal Government shutdown on the IRS, and IRS and Treasurys Priority Guidance Plan; e-filing outage on 9/15 filing deadline; Foreign trusts, including Form 3520 and Form 3520-A filing penalties and withholding credit for U.S. beneficiaries of a foreign trust; Mobile Workforce State Income Tax Simplification Act, S. 604 and the Remote and Mobile Worker Relief Act, S. 3995; American Workers, Families, and Employers Assistance Act, S. 4318; Implementation of Setting Every Community Up for Retirement Enhancement Act (SECURE Act) contained in the Further Consolidated Appropriations Act, 2020 (P.L. 116-94); South Dakota v. Wayfair, Inc., and related issues; Tax Treaties Methods and periods issues, including bonus depreciation, UNICAP, inventoriable digital goods, automatic and non-automatic method changes, revenue recognition, timing of income, fines and penalties, small business and international issues; Employee benefits issues, including IRS determination letter program, voluntary compliance program, self-corrections program, employee plans compliance resolution system, hardship withdrawals, multiple employer plans; Virtual Currency International issues, including proposed international changes to Form 1065, Schedule K-2, and Schedule K-3;

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

Government targets: Executive Office of the President (EOP), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of

General issues related to multiple areas of the tax law and code including: Coronavirus Pandemic (COVID-19), including the Tax Filing Relief for America Act, S. 3535; Families First Coronavirus Response Act, Pub. L. No. 116-127, specifically the medical and sick leave tax credits; The Coronavirus Aid, Relief and Economic Security Act, Pub. L. 116-136, specifically, the employee retention credit and employer payroll tax deferral; the Presidential Memorandum on Deferring Social Security Payroll Taxes; and related tax filing and payment relief. Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters (conservation easements), qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, carried interests, issues impacting exempt organizations (unrelated business income tax, forms, international filings, excise tax and group rulings), qualified transportation fringe benefits, executive compensation, excess business losses, education reform, trust and estate tax issues; S Corp transition relief, built-in gains and losses; Tax extenders; Disaster relief, Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; E-signature - permanent and temporary relief; Partnership issues, including centralized partnership audit regime, tax capital reporting, Form 1065 changes, and state-level pass-through entity taxes; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; The Freedom to Invest in Tomorrows Workforce Act, H.R. 5339; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25 (organization of the IRS, practitioner services division, IRS regulation of tax return preparers) federal tax return deadline extensions, penalty relief, and impact of the Federal Government shutdown on the IRS, and IRS and Treasurys Priority Guidance Plan; e-filing issues, including outage on 9/15 filing deadline; Foreign trusts, including Form 3520 and Form 3520-A filing penalties and withholding credit for U.S. beneficiaries of a foreign trust; Mobile Workforce State Income Tax Simplification Act, S. 604 and the Remote and Mobile Worker Relief Act, S. 3995; American Workers, Families, and Employers Assistance Act, S. 4318; Implementation of Setting Every Community Up for Retirement Enhancement Act (SECURE Act) contained in the Further Consolidated Appropriations Act, 2020 (P.L. 116-94); South Dakota v. Wayfair, Inc., and related issues; Tax Treaties; Methods and periods issues, including bonus depreciation, UNICAP, inventoriable digital goods, automatic and non-automatic method changes, revenue recognition, timing of income, fines and penalties, small business and international issues; Employee benefits issues, including IRS determination letter program, voluntary compliance program, self-corrections program, employee plans compliance resolution system, hardship withdrawals, multiple employer plans, FICA and federal income tax withholding for stock-settled awards; Virtual Currency; International issues, including proposed international changes to Form 1065, Schedule K-2, and Schedule K-3; section 965(h) transition tax installments, and net operating loss carryback relief under the CARES Act (P. L. 116-136); Corporate tax issues; including holding period following certain section 351 transactions; Consolidated Appropriations Act, 2021 (P.L. 116-260), including section 501(c)(6), PPP loans, PPP loan forgiveness expense deductibility.

Issues related to Registered Apprenticeship, Apprenticeship, and Pre-apprenticeship. Presidential Executive Order Expanding Apprenticeships in America (E.O.13801) (also LBR issue) Industry Recognized Apprenticeship Programs (IRAP) Pell Flexibility Act of 2019 (H.R.2161/S.1072) Apprenticeship Hubs Across America Act of 2019 (H.R.1995/S.951) PARTNERS Act (H.R.989/S.431) Lifelong Learning and Training Account Act of 2019 (S.539) Blue Collar to Green Collar Jobs Development Act of 2019 (H.R.1315) Supporting Work Through Apprenticeships Act (H.R.1247) Youth Access to American Jobs Act of 2019 (H.R.1197) Opportunities for Success Act of 2019 (H.R.792) 529 Expansion and Modernization Act of 2019 (S.220) (also TAX issue) Veterans' Entry to Apprenticeship Act (H.R.433) Expanding Access to the Workforce Through Dual Enrollment Act of 2019 (H.R.653) PATH Act (H.R.399) 21st Century Energy Workforce Act (H.R.398) USA Workforce Tax Credit Act (H.R.1739) (also TAX & LBR issue) Jumpstart Our Businesses by Supporting Students (JOBS) Act (H.R.3497/S.839) Issues related to reauthorization of the Higher Education Act (HEA) National Apprenticeship Act (H.R.8294) Relaunching America's Workforce Act (H.R.6646/S.3659)

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), White House Office

Workforce Development, education and labor provisions related to the impact autonomous vehicles will have on the U.S. workforce S. 275/H.R. 898 Skills Investment Act of 2019 S. 539 Lifelong Learning and Training Account Act of 2019 S. 1738 Workforce DATA Act

Client expense: $1,310,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

General issues related to multiple areas of the tax law and code including: Coronavirus Pandemic (COVID-19), including the Tax Filing Relief for America Act, S. 3535; Families First Coronavirus Response Act, Pub. L. No. 116-127, specifically the medical and sick leave tax credits; The Coronavirus Aid, Relief and Economic Security Act, Pub. L. 116-136, specifically, the employee retention credit and employer payroll tax deferral; the Presidential Memorandum on Deferring Social Security Payroll Taxes; and related tax filing and payment relief. Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters (conservation easements), qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, carried interests, issues impacting exempt organizations (, unrelated business income tax, forms, international filings, excise tax and group rulings), qualified transportation fringe benefits, executive compensation, excess business losses, education reform, trust and estate tax issues; S Corp transition relief, built-in gains and losses; Tax extenders; Disaster relief, Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; E-signature - permanent and temporary relief Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; The Freedom to Invest in Tomorrows Workforce Act, H.R. 5339; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25 (organization of the IRS, practitioner services division, IRS regulation of tax return preparers) federal tax return deadline extensions, penalty relief, and impact of the Federal Government shutdown on the IRS, and IRS and Treasurys Priority Guidance Plan; e-filing outage on 9/15 filing deadline; Foreign trusts, including Form 3520 and Form 3520-A filing penalties and withholding credit for U.S. beneficiaries of a foreign trust; Mobile Workforce State Income Tax Simplification Act, S. 604 and the Remote and Mobile Worker Relief Act, S. 3995; American Workers, Families, and Employers Assistance Act, S. 4318; Implementation of Setting Every Community Up for Retirement Enhancement Act (SECURE Act) contained in the Further Consolidated Appropriations Act, 2020 (P.L. 116-94); South Dakota v. Wayfair, Inc., and related issues; Tax Treaties Methods and periods issues, including bonus depreciation, UNICAP, inventoriable digital goods, automatic and non-automatic method changes, revenue recognition, timing of income, fines and penalties, small business and international issues; Employee benefits issues, including IRS determination letter program, voluntary compliance program, self-corrections program, employee plans compliance resolution system, hardship withdrawals, multiple employer plans; Virtual Currency International issues, including proposed international changes to Form 1065, Schedule K-2, and Schedule K-3;

General issues related to multiple areas of the tax law and code including: Coronavirus Pandemic (COVID-19), including the Tax Filing Relief for America Act, S. 3535; Families First Coronavirus Response Act, Pub. L. No. 116-127, specifically the medical and sick leave tax credits; The Coronavirus Aid, Relief and Economic Security Act, Pub. L. 116-136, specifically, the employee retention credit and employer payroll tax deferral; the Presidential Memorandum on Deferring Social Security Payroll Taxes; and related tax filing and payment relief. Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters (conservation easements), qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, carried interests, issues impacting exempt organizations (unrelated business income tax, forms, international filings, excise tax and group rulings), qualified transportation fringe benefits, executive compensation, excess business losses, education reform, trust and estate tax issues; S Corp transition relief, built-in gains and losses; Tax extenders; Disaster relief, Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; E-signature - permanent and temporary relief Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; The Freedom to Invest in Tomorrows Workforce Act, H.R. 5339; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25 (organization of the IRS, practitioner services division, IRS regulation of tax return preparers) federal tax return deadline extensions, penalty relief, and impact of the Federal Government shutdown on the IRS, and IRS and Treasurys Priority Guidance Plan; e-filing outage on 9/15 filing deadline; Foreign trusts, including Form 3520 and Form 3520-A filing penalties and withholding credit for U.S. beneficiaries of a foreign trust; Mobile Workforce State Income Tax Simplification Act, S. 604 and the Remote and Mobile Worker Relief Act, S. 3995; American Workers, Families, and Employers Assistance Act, S. 4318; Implementation of Setting Every Community Up for Retirement Enhancement Act (SECURE Act) contained in the Further Consolidated Appropriations Act, 2020 (P.L. 116-94); South Dakota v. Wayfair, Inc., and related issues; Tax Treaties Methods and periods issues, including bonus depreciation, UNICAP, inventoriable digital goods, automatic and non-automatic method changes, revenue recognition, timing of income, fines and penalties, small business and international issues; Employee benefits issues, including IRS determination letter program, voluntary compliance program, self-corrections program, employee plans compliance resolution system, hardship withdrawals, multiple employer plans; Virtual Currency International issues, including proposed international changes to Form 1065, Schedule K-2, and Schedule K-3.

Issues related to Registered Apprenticeship, Apprenticeship, and Pre-apprenticeship. Presidential Executive Order Expanding Apprenticeships in America (E.O.13801) (also LBR issue) Industry Recognized Apprenticeship Programs (IRAP) Pell Flexibility Act of 2019 (H.R.2161/S.1072) Apprenticeship Hubs Across America Act of 2019 (H.R.1995/S.951) PARTNERS Act (H.R.989/S.431) Lifelong Learning and Training Account Act of 2019 (S.539) Blue Collar to Green Collar Jobs Development Act of 2019 (H.R.1315) Supporting Work Through Apprenticeships Act (H.R.1247) Youth Access to American Jobs Act of 2019 (H.R.1197) Opportunities for Success Act of 2019 (H.R.792) 529 Expansion and Modernization Act of 2019 (S.220) (also TAX issue) Veterans' Entry to Apprenticeship Act (H.R.433) Expanding Access to the Workforce Through Dual Enrollment Act of 2019 (H.R.653) PATH Act (H.R.399) 21st Century Energy Workforce Act (H.R.398) USA Workforce Tax Credit Act (H.R.1739) (also TAX & LBR issue) Jumpstart Our Businesses by Supporting Students (JOBS) Act (H.R.3497/S.839) Issues related to reauthorization of the Higher Education Act (HEA)

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), White House Office

Workforce Development, education and labor provisions related to the impact autonomous vehicles will have on the U.S. workforce S. 275/H.R. 898 Skills Investment Act of 2019 S. 539 Lifelong Learning and Training Account Act of 2019 S. 1738 Workforce DATA Act

Client expense: $1,695,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, U.S. Trade Representative (USTR), White House Office

General issues related to multiple areas of the tax law and code including: Coronavirus Pandemic (COVID-19), including the Tax Filing Relief for America Act, S. 3535; CARES Act, Pub. L. 116-136; Families First Coronavirus Response Act, Pub. L. No. 116-127; and related tax filing and payment relief; Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters, qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, issues impacting exempt organizations (qualified transportation fringe benefits, UBIT, forms, and international filings), executive compensation, excess business losses, education reform, estate tax issues; S Corp transition relief, built-in gains and losses; Tax extenders; Disaster relief, Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; The Freedom to Invest in Tomorrows Workforce Act, H.R. 5339; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25 (organization of the IRS, practitioner services division, IRS regulation of tax return preparers) federal tax return deadline extensions, penalty relief, and impact of the Federal Government shutdown on the IRS, and IRS and Treasurys Priority Guidance Plan; Foreign trusts, including Form 3520 and Form 3520-A filing penalties and withholding credit for U.S. beneficiaries of a foreign trust; Mobile Workforce State Income Tax Simplification Act, S. 604, and the Remote and Mobile Worker Relief Act, S. 3995; Implementation of Setting Every Community Up for Retirement Enhancement Act (SECURE Act) contained in the Further Consolidated Appropriations Act, 2020 (P.L. 116-94); South Dakota v. Wayfair, Inc., and related issues; Tax Treaties; Methods and periods issues, including bonus depreciation, UNICAP, inventoriable digital goods, automatic method changes, revenue recognition, timing of income, and international issues; Employee benefits issues, including IRS determination letter program, voluntary compliance program, self-corrections program, employee plans compliance resolution system, hardship withdrawals, multiple employer plans; International issues; Other issues related to multiple areas of the tax law including: exempt organizations, trusts and estates, partnerships, S corporations, and virtual currency.

Issues related to Registered Apprenticeship, Apprenticeship, and Pre-apprenticeship. Presidential Executive Order Expanding Apprenticeships in America (E.O.13801) (also LBR issue) Industry Recognized Apprenticeship Programs (IRAP) Pell Flexibility Act of 2019 (H.R.2161/S.1072) Apprenticeship Hubs Across America Act of 2019 (H.R.1995/S.951) PARTNERS Act (H.R.989/S.431) Lifelong Learning and Training Account Act of 2019 (S.539) Blue Collar to Green Collar Jobs Development Act of 2019 (H.R.1315) Supporting Work Through Apprenticeships Act (H.R.1247) Youth Access to American Jobs Act of 2019 (H.R.1197) Opportunities for Success Act of 2019 (H.R.792) 529 Expansion and Modernization Act of 2019 (S.220) (also TAX issue) Veterans' Entry to Apprenticeship Act (H.R.433) Expanding Access to the Workforce Through Dual Enrollment Act of 2019 (H.R.653) PATH Act (H.R.399) 21st Century Energy Workforce Act (H.R.398) USA Workforce Tax Credit Act (H.R.1739) (also TAX & LBR issue) Jumpstart Our Businesses by Supporting Students (JOBS) Act (H.R.3497/S.839) Issues related to reauthorization of the Higher Education Act (HEA)

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), White House Office

Workforce Development, education and labor provisions related to the impact autonomous vehicles will have on the U.S. workforce S. 275/H.R. 898 Skills Investment Act of 2019 S. 539 Lifelong Learning and Training Account Act of 2019 S. 1738 Workforce DATA Act

Client expense: $1,230,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, U.S. Trade Representative (USTR), White House Office

Conversations around workforce readiness in the transportation sector, support for S. 1738, the Workforce DATA Act, support for the Skills Investment Act of 2019 (S. 275 / H.R. 898), and support for the Lifelong Learning and Training Account Act of 2019 (S. 539 / H.R. 4017)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT)

General issues related to multiple areas of the tax law and code including: Coronavirus Pandemic (COVID-19), including the Tax Filing Relief for America Act, S. 3535; CARES Act, Pub. L. 116-136; Families First Coronavirus Response Act, Pub. L. No. 116-127; and related tax filing and payment relief; Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters, qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, issues impacting exempt organizations (qualified transportation fringe benefits, UBIT, forms, and international filings), executive compensation, excess business losses, education reform, estate tax issues; S Corp transition relief, built-in gains and losses; Tax extenders; Disaster relief, Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; The Freedom to Invest in Tomorrows Workforce Act, H.R. 5339; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25 (organization of the IRS, practitioner services division, IRS regulation of tax return preparers) federal tax return deadline extensions, penalty relief, and impact of the Federal Government shutdown on the IRS, and IRS and Treasurys Priority Guidance Plan; Foreign trusts, including Form 3520 and Form 3520-A filing penalties and withholding credit for U.S. beneficiaries of a foreign trust; Mobile Workforce State Income Tax Simplification Act, S. 604; South Dakota v. Wayfair, Inc., and related issues; Tax Treaties; Methods and periods issues, including bonus depreciation, UNICAP, inventoriable digital goods, automatic method changes, revenue recognition, timing of income, and international issues; Employee benefits issues, including IRS determination letter program, voluntary compliance program, self-corrections, hardship withdrawals, multiple employer plans; International issues; Other issues related to multiple areas of the tax law including: exempt organizations; trusts; partnerships; S corporations; and virtual currency.

Workforce Development, education and labor provisions related to the impact autonomous vehicles will have on the U.S. workforce S. 275/H.R. 898 Skills Investment Act of 2019 S. 539 Lifelong Learning and Training Account Act of 2019 S. 1738 Workforce DATA Act

Client expense: $1,760,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, U.S. Trade Representative (USTR), White House Office

Issues related to Registered Apprenticeship, Apprenticeship, and Pre-apprenticeship. Presidential Executive Order Expanding Apprenticeships in America (E.O.13801) (also LBR issue) Industry Recognized Apprenticeship Programs (IRAP) Pell Flexibility Act of 2019 (H.R.2161/S.1072) Apprenticeship Hubs Across America Act of 2019 (H.R.1995/S.951) PARTNERS Act (H.R.989/S.431) Lifelong Learning and Training Account Act of 2019 (S.539) Blue Collar to Green Collar Jobs Development Act of 2019 (H.R.1315) Supporting Work Through Apprenticeships Act (H.R.1247) Youth Access to American Jobs Act of 2019 (H.R.1197) Opportunities for Success Act of 2019 (H.R.792) 529 Expansion and Modernization Act of 2019 (S.220) (also TAX issue) Veterans' Entry to Apprenticeship Act (H.R.433) Expanding Access to the Workforce Through Dual Enrollment Act of 2019 (H.R.653) PATH Act (H.R.399) 21st Century Energy Workforce Act (H.R.398) USA Workforce Tax Credit Act (H.R.1739) (also TAX & LBR issue) Jumpstart Our Businesses by Supporting Students (JOBS) Act (H.R.3497/S.839) Issues related to reauthorization of the Higher Education Act (HEA)

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

Workforce Development, education and labor provisions related to the impact autonomous vehicles will have on the U.S. workforce S. 275/H.R. 898 Skills Investment Act of 2019 S. 539 Lifelong Learning and Training Account Act of 2019 S. 1738 Workforce DATA Act

Client expense: $1,760,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, U.S. Trade Representative (USTR), White House Office

General issues related to multiple areas of the tax law and code including: Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters, qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, issues impacting exempt organizations (qualified transportation fringe benefits, UBIT, forms, and international filings), executive compensation, excess business losses, education reform, estate tax issues; S Corp transition relief, built-in gains and losses; Tax extenders; Disaster relief; Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; Tax administration issues, including penalty relief, organization of the IRS, practitioner services division, IRS regulation of tax return preparers, and impact of the Federal Government shutdown on the IRS; and IRS and Treasurys Priority Guidance Plan; Foreign trusts, including Form 3520 and Form 3520-A filing penalties and withholding credit for U.S. beneficiaries of a foreign trust; Mobile Workforce State Income Tax Simplification Act, S. 604; Virtual Currency; and Tax Treaties; Methods and periods issues, including bonus depreciation, UNICAP, inventoriable digital goods, automatic method changes, revenue recognition, timing of income, and international issues; Employee benefits issues, including IRS determination letter program, voluntary compliance program, self-corrections, hardship withdrawals, multiple employer plans; International issues.

Conversations around workforce readiness in the transportation sector, support for S. 1738, the Workforce DATA Act, support for the Skills Investment Act of 2019 (S. 275 / H.R. 898), and support for the Lifelong Learning and Training Account Act of 2019 (S. 539 / H.R. 4017)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT)

Issues related to Registered Apprenticeship, Apprenticeship, and Pre-apprenticeship. Presidential Executive Order Expanding Apprenticeships in America (E.O.13801) (also LBR issue) Industry Recognized Apprenticeship Programs (IRAP) Pell Flexibility Act of 2019 (H.R.2161/S.1072) Apprenticeship Hubs Across America Act of 2019 (H.R.1995/S.951) PARTNERS Act (H.R.989/S.431) Lifelong Learning and Training Account Act of 2019 (S.539) Blue Collar to Green Collar Jobs Development Act of 2019 (H.R.1315) Supporting Work Through Apprenticeships Act (H.R.1247) Youth Access to American Jobs Act of 2019 (H.R.1197) Opportunities for Success Act of 2019 (H.R.792) 529 Expansion and Modernization Act of 2019 (S.220) (also TAX issue) Veterans' Entry to Apprenticeship Act (H.R.433) Expanding Access to the Workforce Through Dual Enrollment Act of 2019 (H.R.653) PATH Act (H.R.399) 21st Century Energy Workforce Act (H.R.398) USA Workforce Tax Credit Act (H.R.1739) (also TAX & LBR issue) Jumpstart Our Businesses by Supporting Students (JOBS) Act (H.R.3497/S.839) Issues related to reauthorization of the Higher Education Act (HEA)

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

Conversations around workforce readiness in the transportation sector, support for S. 1738, the Workforce DATA Act, support for the Skills Investment Act of 2019 (S. 275 / H.R. 898), and support for the Lifelong Learning and Training Account Act of 2019 (S. 539 / H.R. 4017)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT)

General issues related to multiple areas of the tax law and code including: Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters, qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, qualified transportation fringe benefits, executive compensation, excess business losses, education reform, estate tax issues; S Corp transition relief; Tax extenders; Disaster relief; Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; Tax administration issues, including penalty relief, organization of the IRS, practitioner services division, IRS regulation of tax return preparers, and impact of the Federal Government shutdown on the IRS; and IRS and Treasurys Priority Guidance Plan; Mobile Workforce State Income Tax Simplification Act, S. 604; Virtual Currency; and Tax Treaties.

Client expense: $1,250,000 · Firm income: Not reported

Issues related to Registered Apprenticeship, Apprenticeship, and Pre-apprenticeship. Presidential Executive Order Expanding Apprenticeships in America (E.O.13801) (also LBR issue) Industry Recognized Apprenticeship Programs (IRAP) Pell Flexibility Act of 2019 (H.R.2161/S.1072) Apprenticeship Hubs Across America Act of 2019 (H.R.1995/S.951) PARTNERS Act (H.R.989/S.431) Lifelong Learning and Training Account Act of 2019 (S.539) Blue Collar to Green Collar Jobs Development Act of 2019 (H.R.1315) Supporting Work Through Apprenticeships Act (H.R.1247) Youth Access to American Jobs Act of 2019 (H.R.1197) Opportunities for Success Act of 2019 (H.R.792) 529 Expansion and Modernization Act of 2019 (S.220) (also TAX issue) Veterans' Entry to Apprenticeship Act (H.R.433) Expanding Access to the Workforce Through Dual Enrollment Act of 2019 (H.R.653) PATH Act (H.R.399) 21st Century Energy Workforce Act (H.R.398) USA Workforce Tax Credit Act (H.R.1739) (also TAX & LBR issue) Jumpstart Our Businesses by Supporting Students (JOBS) Act (H.R.3497/S.839) Issues related to reauthorization of the Higher Education Act (HEA)

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

General issues related to multiple areas of the tax law and code including: Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, bonus depreciation, tax shelters, qualified opportunity zones, qualified business income deduction, global intangible low-taxed income, business interest expense limitations, qualified transportation fringe benefits, executive compensation, excess business losses, education reform, estate tax issues; Tax extenders; Disaster relief; Filing Relief for Natural Disasters Act, S. 1677, H.R. 2976, and Disaster Relief Act of 2019, H.R. 2145; Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; Tax administration issues, including penalty relief, organization of the IRS, practitioner services division, IRS regulation of tax return preparers, and impact of the Federal Government shutdown on the IRS; and IRS and Treasurys Priority Guidance Plan; Mobile Workforce State Income Tax Simplification Act, S. 604; Virtual Currency; and Tax Treaties.

Client expense: $1,250,000 · Firm income: Not reported

Issues related to Registered Apprenticeship, Apprenticeship, and Pre-apprenticeship. Presidential Executive Order Expanding Apprenticeships in America (E.O.13801) (also LBR issue) Industry Recognized Apprenticeship Programs (IRAP) Pell Flexibility Act of 2019 (H.R.2161/S.1072) Apprenticeship Hubs Across America Act of 2019 (H.R.1995/S.951) PARTNERS Act (H.R.989/S.431) Lifelong Learning and Training Account Act of 2019 (S.539) Blue Collar to Green Collar Jobs Development Act of 2019 (H.R.1315) Supporting Work Through Apprenticeships Act (H.R.1247) Youth Access to American Jobs Act of 2019 (H.R.1197) Opportunities for Success Act of 2019 (H.R.792) 529 Expansion and Modernization Act of 2019 (S.220) (also TAX issue) Veterans' Entry to Apprenticeship Act (H.R.433) Expanding Access to the Workforce Through Dual Enrollment Act of 2019 (H.R.653) PATH Act (H.R.399) 21st Century Energy Workforce Act (H.R.398) USA Workforce Tax Credit Act (H.R.1739) (also TAX issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), White House Office

General issues related to multiple areas of the tax law and code including: Individual and corporate tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, tax shelters, qualified opportunity zones, global intangible low-taxed income, interest expense limitations, excess business losses, education reform, estate tax issues; Tax extenders; Disaster relief; Centralized partnership audit regime; S Corporation modernization; Education reform/savings plans, Lifelong Learning and Training Account Act of 2019, S.539; Tax administration issues, including penalty relief, organization of the IRS, practitioner services division, IRS regulation of tax return preparers, and impact of the Federal Government shutdown on the IRS; and Mobile Workforce State Income Tax Simplification Act, S. 604.

Client expense: $1,300,000 · Firm income: Not reported