3rd Quarter - Report

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

Firm
Client
Income
—
Expenses
$997,000
Expense method
A: Lobbying Disclosure Act definitions

What was lobbied

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

Banking BAN

S 664 (financial markets reform); HR 3126 (CFPA); HR 4173 - Dodd Frank Wall Street Reform; S 3217 Restoring American Financial Stability Act of 2010; HR 3763/S 3416 - FTC Red Flags Rules; HR 6038 - Financial Industry Transparency Act; S 3717/HR 6086/HR 5924 - SEC FOIA Restoration

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

Bills named: H.R. 4173 (111th), H.R. 3763 (111th), H.R. 6086 (111th), H.R. 3126 (111th), H.R. 5924 (111th), H.R. 6038 (111th)

Accounting ACC

HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings

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; Internal Revenue Service (IRS); Treasury, Dept of

Bills named: H.R. 1797 (111th), H.R. 3346 (111th), H.R. 1406 (111th), H.R. 1909 (111th), H.R. 4110 (111th), H.R. 1349 (111th), H.R. 1212 (111th), H.R. 607 (111th)

Taxation/Internal Revenue Code TAX

HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; 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 if 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 nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified 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; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions

LobbyistCovered position, as disclosed
DIANA HUNTRESS DEEM —
BENSON S GOLDSTEIN —
MARC ALAN HYMAN —
MATTHEW IANDOLI Rep. Chris Cannon; House Western Caucus
EDWARD S KARL —
MICHELLE KOROGHLANIAN —
PETER M KRAVITZ —
MELISSA MARIE LABANT —
MARK G PETERSON —
ABRAHAM SCHNEIER —
EILEEN SHERR —
JEAN TROMPETER —
MATTHEW T YOUNG —

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

Bills named: H.R. 5141 (111th), H.R. 5901 (111th), H.R. 847 (111th), H.R. 5893 (111th), H.R. 5982 (111th), H.R. 436 (111th), H.R. 2110 (111th), H.R. 3200 (111th), H.R. 4213 (111th), H.R. 1265 (111th), H.R. 690 (111th)

Retirement RET

HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)

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

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

Bills named: H.R. 2989 (111th), H.R. 3962 (111th), H.R. 4213 (111th), H.R. 3936 (111th)

Copyright/Patent/Trademark CPT

HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax stategy patents)

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

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

Bills named: H.R. 2584 (111th), H.R. 1265 (111th), H.R. 1260 (111th)

Torts TOR

S 1504 (Notice Pleading Restoration Act); S 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S 3217 (Restoring American Financial Stability Act of 2010 - provisions relating to aiding and abetting)

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

Bills named: H.R. 4713 (111th), H.R. 4115 (111th), H.R. 3216 (111th)

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.