JAY PERRON

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

U.S. international tax including deferral, foreign tax credits: H.R. 749 to revise Internal Revenue Code of 1986 on Section 954H for active financing; Section 954(c) 6 of Internal Revenue Code on CFC lookthrough for related party payments; H.R. 62 "International Tax Competitiveness Act of 2011, "S. 45 Offshoring Prevention Act". Corporate tax reform: "Business Activitiy Simplification Act" H.R. 1439. R&D tax credit (alternative simplified credit, ASC): H.R. 942 "American Research and Competitiveness Act of 2011" and Senate companion bill. Other Treasury and IRS regulations: Section 3402(t) of Internal Revenue Code of 1986; "Amend IRC to repeal 3% WH on certain government contracts" H.R. 674 and Amendment 405 to S. 782 in Senate. Bilateral income tax treaties: Spain, Korea, Brazil, India, China, Singapore. OECD guidelines and U.S. Treasury comments on taxation: intangibles, cross-border services, and business restructuring. Employee-Related Tax Reform: "Mobile Workforce" H.R. 1864; Lifelong Learning Accounts Act of 2011, H.R. 1869.

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

U.S. international tax including deferral, foreign tax credits: H.R. 749 to revise Internal Revenue Code of 1986 on Section 954H for active financing; Section 954(c) 6 of Internal Revenue Code on CFC lookthrough for related party payments; H.R. 62 "International Tax Competitiveness Act of 2011, "S. 45 Offshoring Prevention Act". Corporate tax reform: "Business Activitiy Simplification Act" H.R. 1439. R&D tax credit (alternative simplified credit, ASC): H.R. 942 "American Research and Competitiveness Act of 2011" and Senate companion bill. Other Treasury and IRS regulations: Section 3402(t) of Internal Revenue Code of 1986; "Amend IRC to repeal 3% WH on certain government contracts" H.R. 674 and Amendment 405 to S. 782 in Senate. Bilateral income tax treaties: Spain, Korea, Brazil, India, China, Singapore. OECD guidelines and U.S. Treasury comments on taxation: intangibles, cross-border services, and business restructuring. Employee-Related Tax Reform: "Mobile Workforce" H.R. 1864; Lifelong Learning Accounts Act of 2011, H.R. 1869.

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

Basic Research Funding for Dept. of Energy, Office of Science - High Performance Computing: FY 12 Appropriation for HPC. Trusted Foundry. Department of Defense Appropriations; DoD JLENS Program; H.R. 2219: USSOCOM; Defense law enforcement records management; records of conflict records management. Climate and Weather Records: NOAA, JPSS Program; H.R. 2596, S. 1572: climate records for modeling and client change mitigation. GSA-Office of Government-Wide Policy budget for SAM integration project. Passage of Debt-Ceiling Legislation, S. 365, S. 627, H. Res. 384, S. 635.

Basic Research Funding for Dept. of Energy, Office of Science - High Performance Computing: FY 12 Appropriation for HPC. Trusted Foundry. Department of Defense Appropriations; DoD JLENS Program; H.R. 2219: USSOCOM; Defense law enforcement records management; records of conflict records management. Climate and Weather Records: NOAA, JPSS Program; H.R. 2596, S. 1572: climate records for modeling and client change mitigation. GSA-Office of Government-Wide Policy budget for SAM integration project. Passage of Debt-Ceiling Legislation, S. 365, S. 627, H. Res. 384, S. 635.

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

Fair Labor Standards Act - Reform - Workforce Flexibility - Exemptions - and impact on IBM and its employees. Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203). Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions.

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

U.S. international tax including deferral, foreign tax credits: H.R. 749 to revise Internal Revenue Code of 1986 on Section 954H for active financing; Section 954(c) 6 of Internal Revenue Code on CFC lookthrough for related party payments; H.R. 62 "International Tax Competitiveness Act of 2011, "S. 45 Offshoring Prevention Act". Corporate tax reform: "Business Activitiy Simplification Act" H.R. 1439. R&D tax credit (alternative simplified credit, ASC): H.R. 942 "American Research and Competitiveness Act of 2011" and Senate companion bill. Other Treasury and IRS regulations: Section 3402(t) of Internal Revenue Code of 1986; "Amend IRC to repeal 3% WH on certain government contracts" H.R. 674 and Amendment 405 to S. 782 in Senate. Bilateral income tax treaties: Spain, Korea, Brazil, India, China, Singapore. OECD guidelines and U.S. Treasury comments on taxation: intangibles, cross-border services, and business restructuring. Employee-Related Tax Reform: "Mobile Workforce" H.R. 1864; Lifelong Learning Accounts Act of 2011, H.R. 1869.

U.S. international tax including deferral, foreign tax credits: H.R. 749 to revise Internal Revenue Code of 1986 on Section 954H for active financing; Section 954(c) 6 of Internal Revenue Code on CFC lookthrough for related party payments; H.R. 62 "International Tax Competitiveness Act of 2011, "S. 45 Offshoring Prevention Act". Corporate tax reform: "Business Activitiy Simplification Act" H.R. 1439. R&D tax credit (alternative simplified credit, ASC): H.R. 942 "American Research and Competitiveness Act of 2011" and Senate companion bill. Other Treasury and IRS regulations: Section 3402(t) of Internal Revenue Code of 1986; "Amend IRC to repeal 3% WH on certain government contracts" H.R. 674 and Amendment 405 to S. 782 in Senate. Bilateral income tax treaties: Spain, Korea, Brazil, India, China, Singapore. OECD guidelines and U.S. Treasury comments on taxation: intangibles, cross-border services, and business restructuring. Employee-Related Tax Reform: "Mobile Workforce" H.R. 1864; Lifelong Learning Accounts Act of 2011, H.R. 1869.

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

U.S. international tax including deferral, foreign tax credits: H.R. 749 to revise Internal Revenue Code of 1986 on Section 954H for active financing; Section 954(c) 6 of Internal Revenue Code on CFC lookthrough for related party payments; H.R. 62 "International Tax Competitiveness Act of 2011, "S. 45 Offshoring Prevention Act". Corporate tax reform: "Business Activitiy Simplification Act" H.R. 1439. R&D tax credit (alternative simplified credit, ASC): H.R. 942 "American Research and Competitiveness Act of 2011" and Senate companion bill. Other Treasury and IRS regulations: Section 3402(t) of Internal Revenue Code of 1986; "Amend IRC to repeal 3% WH on certain government contracts" H.R. 674 and Amendment 405 to S. 782 in Senate. Bilateral income tax treaties: Spain, Korea, Brazil, India, China, Singapore. OECD guidelines and U.S. Treasury comments on taxation: intangibles, cross-border services, and business restructuring. Employee-Related Tax Reform: "Mobile Workforce" H.R. 1864; Lifelong Learning Accounts Act of 2011, H.R. 1869.

U.S. international tax including deferral, foreign tax credits: H.R. 2735 "Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749" Revise IRC to make permanent active financing exemption Section 954 H. Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, "Greater Research Opportunities with Tax Help Act;" H.R. 942, "The American Research and Competitiveness Act of 2011". Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, "3% withholding tax on certain federal contracts". Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China. OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software. Employee-Related Tax Reform: H.R. 1864 "Mobile Workforce Act" Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 "Business Activity tax BATSA"

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

Government procurement: S. 3505, China Fair Trade Act of 2010; H.R. 5312, Reciprocal Government Procurement with China Creates American Jobs Act. H.R.2378, Currency Reform for Fair Trade Act - countervailing duties. Rare earth minerals, domestic supply, and China export restrictions: H.R. 4866, Rare Earths Supply-Chain Technology and Resources Transformation Act of 2010. Trade Agreements: Colombia FTA; Korea FTA; Panama FTA; Trans-Pacific Partnership (TPP). APEC-Innovation (per Steve Stewart). WTO: Doha Development Agenda - WTO GATS Negotiations; WTO GATS ICT Pluralateral. Bi-lateral trade issues and policy: China; India - Telecom Security; Russia. Export/Import Regulation Reform: Intra-Company Transfer, Encryption. Digital Economy Trade Agreements Conflict Minerals

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

Government procurement: S. 3505, China Fair Trade Act of 2010; H.R. 5312, Reciprocal Government Procurement with China Creates American Jobs Act. H.R.2378, Currency Reform for Fair Trade Act - countervailing duties. Rare earth minerals, domestic supply, and China export restrictions: H.R. 4866, Rare Earths Supply-Chain Technology and Resources Transformation Act of 2010. Trade Agreements: Colombia FTA; Korea FTA; Panama FTA; Trans-Pacific Partnership (TPP). APEC-Innovation (per Steve Stewart). WTO: Doha Development Agenda - WTO GATS Negotiations; WTO GATS ICT Pluralateral. Bi-lateral trade issues and policy: China; India - Telecom Security; Russia. Export/Import Regulation Reform: Intra-Company Transfer, Encryption. Digital Economy Trade Agreements Conflict Minerals

Government procurement: S. 3505, China Fair Trade Act of 2010; H.R. 5312, Reciprocal Government Procurement with China Creates American Jobs Act. H.R.2378, Currency Reform for Fair Trade Act - countervailing duties. Rare earth minerals, domestic supply, and China export restrictions: H.R. 4866, Rare Earths Supply-Chain Technology and Resources Transformation Act of 2010. Trade Agreements: Colombia FTA; Korea FTA; Panama FTA; Trans-Pacific Partnership (TPP). APEC-Innovation (per Steve Stewart). WTO: Doha Development Agenda - WTO GATS Negotiations; WTO GATS ICT Pluralateral. Bi-lateral trade issues and policy: China; India - Telecom Security; Russia. Export/Import Regulation Reform: Intra-Company Transfer, Encryption. Digital Economy Trade Agreements Conflict Minerals

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

Government procurement: S. 3505, China Fair Trade Act of 2010; H.R. 5312, Reciprocal Government Procurement with China Creates American Jobs Act. H.R.2378, Currency Reform for Fair Trade Act - countervailing duties. Rare earth minerals, domestic supply, and China export restrictions: H.R. 4866, Rare Earths Supply-Chain Technology and Resources Transformation Act of 2010. Trade Agreements: Colombia FTA; Korea FTA; Panama FTA; Trans-Pacific Partnership (TPP). APEC-Innovation (per Steve Stewart). WTO: Doha Development Agenda - WTO GATS Negotiations; WTO GATS ICT Pluralateral. Bi-lateral trade issues and policy: China; India - Telecom Security; Russia. Export/Import Regulation Reform: Intra-Company Transfer, Encryption. Digital Economy Trade Agreements Conflict Minerals

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA Air Transport and Modernization Act with international offsets; Check the box entity classification. Corporate tax reform: Fundamental corporate tax reform including territorial system and rate reduction. R&D tax credit (alternative simplified credit, ASC): to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit. Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009. Bilateral income tax treaties: Spain; Singapore; Korea; China; India; Brazil. OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation with VAT/GST, and business restructuring. Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation.

Fair Labor Standards Act - Reform - Workforce Flexibility - Exemptions - and impact on IBM and its employees. Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203). Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions.

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

S. 515/H.R. 1260, Patent Reform Act of 2009 - Willfulness Damages - Amendment to exclude Tax Method Patents - USPTO Fee Setting Authority - Inter Partes Review - Venue - First Inventor to File S.3804, Combating Online Infringement and Counterfeits Act - scope of copyright law

S. 515/H.R. 1260, Patent Reform Act of 2009 - Willfulness Damages - Amendment to exclude Tax Method Patents S. 515/H.R. 1260, Patent Reform Act of 2009 (cont.) - USPTO Fee Setting Authority - Inter Partes Review - Venue - First Inventor to File S.3689, Copyright Cleanup, Clarification, and Corrections Act of 2010 - technical amendments S.3804, Combating Online Infringement and Counterfeits Act - scope of copyright law H.R.4899, Supplemental Appropriations Act, 2010 - USPTO Funding H.R. 5322, Patent and Trademark Office Funding Stabilization Act of 2010 - PTO Funding End User Licenses and First Sale Doctrine

S. 515/H.R. 1260, Patent Reform Act of 2009 - Willfulness Damages - Amendment to exclude Tax Method Patents - USPTO Fee Setting Authority - Inter Partes Review - Venue - First Inventor to File S.3804, Combating Online Infringement and Counterfeits Act - scope of copyright law

S. 515/H.R. 1260, Patent Reform Act of 2009 - Willfulness Damages - Amendment to exclude Tax Method Patents S. 515/H.R. 1260, Patent Reform Act of 2009 (cont.) - USPTO Fee Setting Authority - Inter Partes Review - Venue - First Inventor to File S.3689, Copyright Cleanup, Clarification, and Corrections Act of 2010 - technical amendments S.3804, Combating Online Infringement and Counterfeits Act - scope of copyright law H.R.4899, Supplemental Appropriations Act, 2010 - USPTO Funding H.R. 5322, Patent and Trademark Office Funding Stabilization Act of 2010 - PTO Funding End User Licenses and First Sale Doctrine

S. 515/H.R. 1260, Patent Reform Act of 2009 - Willfulness Damages - Amendment to exclude Tax Method Patents - USPTO Fee Setting Authority - Inter Partes Review - Venue - First Inventor to File S.3804, Combating Online Infringement and Counterfeits Act - scope of copyright law

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

Fair Labor Standards Act - Workforce Flexibility - Exemptions - and impact on IBM and its employees: S.3254/H.R.5107, Employee Misclassification Prevention Act Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203) Benefits: H.R.4213, American Jobs and Closing Tax Loopholes Act of 2010 Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions S3772 - Paycheck Fairness Act

Fair Labor Standards Act - Workforce Flexibility - Exemptions - and impact on IBM and its employees: S.3254/H.R.5107, Employee Misclassification Prevention Act Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203) Benefits: H.R.4213, American Jobs and Closing Tax Loopholes Act of 2010 Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions S3772 - Paycheck Fairness Act

Fair Labor Standards Act - Workforce Flexibility - Exemptions - and impact on IBM and its employees: S.3254/H.R.5107, Employee Misclassification Prevention Act Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203) Benefits: H.R.4213, American Jobs and Closing Tax Loopholes Act of 2010 Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions S3772 - Paycheck Fairness Act

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 515/H.R. 1260, Patent Reform Act of 2009 - Willfulness Damages - Amendment to exclude Tax Method Patents S. 515/H.R. 1260, Patent Reform Act of 2009 (cont.) - USPTO Fee Setting Authority - Inter Partes Review - Venue - First Inventor to File S.3689, Copyright Cleanup, Clarification, and Corrections Act of 2010 - technical amendments S.3804, Combating Online Infringement and Counterfeits Act - scope of copyright law H.R.4899, Supplemental Appropriations Act, 2010 - USPTO Funding H.R. 5322, Patent and Trademark Office Funding Stabilization Act of 2010 - PTO Funding End User Licenses and First Sale Doctrine

S. 515/H.R. 1260, Patent Reform Act of 2009 - Willfulness Damages - Amendment to exclude Tax Method Patents S. 515/H.R. 1260, Patent Reform Act of 2009 (cont.) - USPTO Fee Setting Authority - Inter Partes Review - Venue - First Inventor to File S.3689, Copyright Cleanup, Clarification, and Corrections Act of 2010 - technical amendments S.3804, Combating Online Infringement and Counterfeits Act - scope of copyright law H.R.4899, Supplemental Appropriations Act, 2010 - USPTO Funding H.R. 5322, Patent and Trademark Office Funding Stabilization Act of 2010 - PTO Funding End User Licenses and First Sale Doctrine

Cybersecurity and product assurance: S. 773, Cybersecurity Act of 2009; S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253 Cybersecurity and DHS authority, critical infrastructure protection, public private partnership, supply chain security: S.3480/H.R.5548, Protecting Cyberspace as a National Asset Act of 2010; HR 6423 Homeland Security Cyber and Physical Protection Act of 2010

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

Cybersecurity and product assurance: S. 773, Cybersecurity Act of 2009; S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253 Cybersecurity and DHS authority, critical infrastructure protection, public private partnership, supply chain security: S.3480/H.R.5548, Protecting Cyberspace as a National Asset Act of 2010; HR 6423 Homeland Security Cyber and Physical Protection Act of 2010

Cybersecurity and product assurance: S. 773, Cybersecurity Act of 2009; S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253 Cybersecurity and DHS authority, critical infrastructure protection, public private partnership, supply chain security: S.3480/H.R.5548, Protecting Cyberspace as a National Asset Act of 2010; HR 6423 Homeland Security Cyber and Physical Protection Act of 2010

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

Cybersecurity and product assurance: S. 773, Cybersecurity Act of 2009; S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253 Cybersecurity and DHS authority, critical infrastructure protection, public private partnership, supply chain security: S.3480/H.R.5548, Protecting Cyberspace as a National Asset Act of 2010; HR 6423 Homeland Security Cyber and Physical Protection Act of 2010

Cybersecurity and product assurance: S. 773, Cybersecurity Act of 2009; S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253 Cybersecurity and DHS authority, critical infrastructure protection, public private partnership, supply chain security: S.3480/H.R.5548, Protecting Cyberspace as a National Asset Act of 2010; HR 6423 Homeland Security Cyber and Physical Protection Act of 2010

Cybersecurity and product assurance: S. 773, Cybersecurity Act of 2009; S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253 Cybersecurity and DHS authority, critical infrastructure protection, public private partnership, supply chain security: S.3480/H.R.5548, Protecting Cyberspace as a National Asset Act of 2010; HR 6423 Homeland Security Cyber and Physical Protection Act of 2010

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

U.S. international tax including deferral, foreign tax credits: H.R. 4213 The American Jobs and Closing Tax loopholes Act 2010; H.R. 5893 Investing in American Jobs and Closing Tax loopholes Act of 2010; S. 3816 Creating Jobs and Ending Offshoring Act; H.R. 1586 FAA AIr Transport and Modernization Act with international offsets; Check the box entity classification Corporate tax reform: S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010; H.R. 3970 Tax Reduction and Reform Act of 2007 (110th Congress) R&D tax credit (alternative simplified credit, ASC): H.R. 422 and S. 1203 to amend IRC to extend research credit through 2010 and increase and make permanent the ASC credit Other Treasury and IRS regulations: Economic substance codification; contract manufacturing; cost-sharing; Subpart F exemptions; S. 1934/H.R. 3933, Foreign Account Tax Compliance Act of 2009 Bilateral income tax treaties: Spain, Singapore, Korea, China, India and Brazil OECD guidelines and U.S. Treasury comments on taxation of intangibles, cross-border services taxation wit VAT/GST, and business restructuring Other bills and regulations: H.R. 2110 Mobile Workforce state income tax fairness; H.R. 5013 Implementing Management for Performance and Related reforms to obtain value in every acquisition Act of 2010; H.R. 5715 Lifelong Learning Accounts Act of 2010; H.R. 1083 BAT Simplifcation Act of 2009 and P.L. 86-272; Support centers excise tax; bonus depreciation

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

Fair Labor Standards Act - Workforce Flexibility - Exemptions - and impact on IBM and its employees: S.3254/H.R.5107, Employee Misclassification Prevention Act Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203) Benefits: H.R.4213, American Jobs and Closing Tax Loopholes Act of 2010 Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions S3772 - Paycheck Fairness Act

Fair Labor Standards Act - Workforce Flexibility - Exemptions - and impact on IBM and its employees: S.3254/H.R.5107, Employee Misclassification Prevention Act Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203) Benefits: H.R.4213, American Jobs and Closing Tax Loopholes Act of 2010 Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions S3772 - Paycheck Fairness Act

Fair Labor Standards Act - Workforce Flexibility - Exemptions - and impact on IBM and its employees: S.3254/H.R.5107, Employee Misclassification Prevention Act Pension provisions: S. 3217, H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203) Benefits: H.R.4213, American Jobs and Closing Tax Loopholes Act of 2010 Immigration Reform Competition Policy Equal Employment Opportunity and Disability Issue Compliance - ADAAA Implementation and Regulatory Reform Efforts - OFCCP Implementation of 1973 Rehabilitation Act provisions S3772 - Paycheck Fairness Act

S. 139, Data Breach Notification Act - data security S. 773, Cybersecurity Act of 2009 - cybersecurity, critical infrastructure protection S. 921. United States Information and Communications Enhancement Act of 2009 -- FISMA Reform & Cybersecurity of Government Systems S.1438, Fostering a Global Response to Cyber Attacks Act -- cybersecurity, cybercrime S.1490, Personal Data Privacy and Security Act of 2009 - data security & privacy S.3155/H.R. 4962, International Cybercrime Reporting and Cooperation Act - cybersecurity, cybercrime S. 3193, International Cyberspace & Cybersecurity Coordination Act of 2010, cybersecurity -- cybercrime S 3454, National Defense Authorization Act for Fiscal Year 2011, cybersecurity, acquisition requirements and supply chain S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253, supply chain strategy and acquisition requirements, critical infrastructure protection and liability provisions S 3538 National Cyber Infrastructure Protection Act of 2010 - cybersecurity and critical infrastructure protection S 3579 Data Security Act of 2010 - data breach notification, cybersecurity policies S 3742 Data Security and Breach Notification Act of 2010 H.R. 4900, Federal Information Security Amendments Act of 2010 - FISMA reform, cybersecurity, acquisition reform and supply chain HR 5136, National Defense Authorization Act for Fiscal Year 2011 - Sec 1702, FISMA Reform, cybersecurity, acquisition requirements and supply chain H.R. 5247, Executive Cyberspace Authorities Act of 2010 - cybersecurity Issues relating to the creation of a consistent national framework for protecting personal and financial information and for disclosures and remedies in the event of data breaches or loss of information Issues related to global engagement and coordination on cybersecurity, product assurance, certification regimes and international standards

Cybersecurity and product assurance: S. 773, Cybersecurity Act of 2009; S. 3480/H.R. 5548, Protecting Cyberspace as a National Asset Act -- Sec 253 Cybersecurity and DHS authority, critical infrastructure protection, public private partnership, supply chain security: S.3480/H.R.5548, Protecting Cyberspace as a National Asset Act of 2010; HR 6423 Homeland Security Cyber and Physical Protection Act of 2010