2nd Quarter - Report

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS for AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

Firm
Client
Income
—
Expenses
$1,200,000
Expense method
A: Lobbying Disclosure Act definitions

What was lobbied

4 issue areas, each in the filer's own words, with who lobbied on it and where.

Banking BAN

Dodd Frank Act implementation (Section 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards

LobbyistCovered position, as disclosed
DIANA HUNTRESS DEEM —
MATTHEW IANDOLI Rep. Chris Cannon; House Western Caucus
PETER M KRAVITZ —
MARK G PETERSON —
MATTHEW T YOUNG —

Contacted: Treasury, Dept of; Internal Revenue Service (IRS); SENATE; HOUSE OF REPRESENTATIVES

Bills named: H.R. 2146 (112th), H.R. 1745 (112th)

Accounting ACC

Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); Draft whistleblower reform legislation; HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards

LobbyistCovered position, as disclosed
JANE COBB —
DIANA HUNTRESS DEEM —
MARY FOELSTER —
CYNTHIA FORNELLI —
MATTHEW IANDOLI Rep. Chris Cannon; House Western Caucus
PETER M KRAVITZ —
CHARLES E LANDES —
MARK G PETERSON —
MATTHEW T YOUNG —

Contacted: SENATE; HOUSE OF REPRESENTATIVES; Treasury, Dept of; Internal Revenue Service (IRS)

Bills named: H.R. 2146 (112th), H.R. 1745 (112th)

Taxation/Internal Revenue Code TAX

HR 4 - Small Business Paperwork mandate Elimination Act of 2011; S 223 (Air Transportation modernization and Safety Improvement Act - Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Ave - provisions relating o the repeal of section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010) S. Amendment 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010); IC Section 67(e) (deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% withholding provision; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Plan; Corrections on nonqualifiied deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099, HR 4 - miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS practitioner compliance visits; IRS uncertain tax return position programs (including Schedule M-3)

Contacted: SENATE; HOUSE OF REPRESENTATIVES; Treasury, Dept of; Internal Revenue Service (IRS)

Bills named: S. 493 (112th), H.R. 674 (112th), H.R. 4 (112th), H.R. 1864 (112th), H.R. 2382 (112th)

Copyright/Patent/Trademark CPT

S 23 (Intelligent Properity Jurisdiction Clarification Act of 2011 - Section 14 Tax Strategy Patents); S 139 (Equal Access to Tax Planning); HR 1249 (America Invests Act - Section 13 Tax Strategy Patents)

LobbyistCovered position, as disclosed
DIANA HUNTRESS DEEM —
MATTHEW IANDOLI Rep. Chris Cannon; House Western Caucus
PETER M KRAVITZ —
MARK G PETERSON —
EILEEN SHERR —
MATTHEW T YOUNG —

Contacted: HOUSE OF REPRESENTATIVES; Treasury, Dept of; SENATE; Internal Revenue Service (IRS)

Bills named: H.R. 1249 (112th)

Shown as published by the Senate Office of Public Records and the House Clerk under the Lobbying Disclosure Act. The official filing is the record; open it for the full form.