3rd Quarter - Report

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

Firm
Client
Income
—
Expenses
$1,100,000
Expense method
A: Lobbying Disclosure Act definitions

What was lobbied

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

Retirement RET

Appraisals of ESOPs DOL Fiduciary Rule; S 1232 - Exempt Appraisals from Fiduciary Definition

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; HOUSE OF REPRESENTATIVES; SENATE; Internal Revenue Service (IRS); Labor, Dept of (DOL); Financial Crimes Enforcement Network (FinCEN)

Taxation/Internal Revenue Code TAX

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% witholding provision; Repal 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 requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential 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 nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief

LobbyistCovered position, as disclosed
DIANA HUNTRESS DEEM —
JINA ETIENNE —
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 —
MATTHEW T YOUNG —

Contacted: HOUSE OF REPRESENTATIVES; Financial Crimes Enforcement Network (FinCEN); Internal Revenue Service (IRS); Labor, Dept of (DOL); Treasury, Dept of; SENATE

Bills named: H.R. 1864 (112th), H.R. 674 (112th), H.R. 4 (112th), H.R. 1697 (112th), H.R. 2382 (112th)

Banking BAN

Dodd Frank Act implentation (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; HR 2483 - Whistleblower Improvement Act of 2011; HR 2827 - provisions dealing with exemption for municiple advisors; S 1483 - Incorporation Transparancy and Law Enforcement Assistance Act - provisions dealing with public dislosure of beneficial owners of private compani

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: SENATE; Financial Crimes Enforcement Network (FinCEN); Treasury, Dept of; HOUSE OF REPRESENTATIVES; Internal Revenue Service (IRS); Labor, Dept of (DOL)

Bills named: H.R. 2483 (112th), H.R. 1745 (112th), H.R. 2827 (112th), H.R. 2146 (112th)

Accounting ACC

Dodd Frank Act implementation (Sections 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. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.

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: Internal Revenue Service (IRS); Labor, Dept of (DOL); SENATE; Treasury, Dept of; HOUSE OF REPRESENTATIVES; Financial Crimes Enforcement Network (FinCEN)

Bills named: H.R. 1697 (112th), H.R. 2883 (112th), H.R. 1723 (112th), H.R. 2146 (112th), H.R. 2056 (112th), H.R. 1745 (112th), H.R. 1070 (112th), H.R. 2483 (112th), H.R. 2941 (112th)

Copyright/Patent/Trademark CPT

S 23 (Intelligent Properity Jurisdiction Clarifcation 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: Internal Revenue Service (IRS); HOUSE OF REPRESENTATIVES; Labor, Dept of (DOL); SENATE; Financial Crimes Enforcement Network (FinCEN); Treasury, Dept of

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.