Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page

9. Check if this filing amends a previously filed version of this report

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code ACC

16. Specific lobbying issues

Issues impacting the accounting and auditing profession;

PCAOB matters, including disciplinary proceedings, legislation related to the Sarbanes Oxley Act and proposed amendments to Auditing Standards;

Implementation of the Corporate Transparency Act;

Digital assets attestation issues related to proof of reserves and stablecoins legislation;

Issues related to Artificial Intelligence (AI) accountability and attest;

Single audit of nonfederal entities federal award money;

Independence of accounting standard setting.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Treasury - Dept of, Securities & Exchange Commission (SEC), Natl Telecommunications & Information Administration (NTIA)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code TAX

16. Specific lobbying issues

General issues related to multiple areas of the tax law and code including:

Legislative proposals on tax simplification, tax reform, and technical tax changes;

Implementation of the One Big Beautiful Bill Act, P.L. 119-21, including the provisions related to no tax on tips, no tax on overtime, Trump accounts, section 68 itemized deduction limitation, section 4960 related to the excise tax on excess tax-exempt organization executive compensation, inventory donations under section 170, and the paid family and medical leave tax credit;

Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes and specified service trades or businesses;

The taxation of digital assets; digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27;

Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 346 and S.1773), and the Working Families Disaster Tax Relief Act (H.R. 6645 and S.3432);

529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 and S. 756);

IRS priority guidance plan;

Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, tax administrative relief related to a government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period, and first time abatement relief;

Trust and estate issues, including generation-skipping transfer taxes, basis reporting, section 68 itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns;

Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443);

State remote sales tax issues;

State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427 and S. 3027);

Methods and periods issues, including section 174 research and experimentation expensing, accounting method changes, and other expired and expiring provisions;

Corporate taxation issues, including the corporate alternative minimum tax (CAMT);

Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations;

Partnership taxation issues, including basis-shifting transactions, the corporate alternative minimum tax (CAMT) application to partnerships and CAMT entity partners, partnership workload compression, and Form 1065 instructions;

S Corporation issues, including private letter ruling user fees;

Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute;
section 162(m) related to limitations on executive compensation, section 274(o) related to meals provided for convenience of an employer, determination letter program, the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Compliance Program (VCP), C-4 opinion letters, and the self-correction program.

Exempt organization issues, including foreign related filings;

Guiding Principles of Good Tax Policy;

International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services;

International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, dual consolidated loss rules, and other expired and expiring provisions;

Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues;

Accounting profession tax matters related to the 2025 budget reconciliation;

Beneficial ownership information reporting issues.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor - Dept of (DOL), Treasury - Dept of, Government Accountability Office (GAO), Financial Crimes Enforcement Network (FinCEN)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code EDU

16. Specific lobbying issues

Legislation adding accounting to STEM definition including the Accounting STEM Pursuit Act (H.R. 2911 and S. 3784);

Implementation of Sec. 81001. establishment of loan limits for graduate and professional students and parent borrowers in the One Big Beautiful Bill Act, P.L. 119-21.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, White House Office, Education - Dept of

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code GOV

16. Specific lobbying issues

Federal government financial statements and the Fiscal State of the Nation (H.R. 7026).

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code LBR

16. Specific lobbying issues

Antitrust liability issues and occupational licensing reform.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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Information Update Page - Complete ONLY where registration information has changed.

20. Client new address

21. Client new principal place of business (if different than line 20)

22. New General description of client’s business or activities

LOBBYIST UPDATE

23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client

ISSUE UPDATE

24. General lobbying issue that no longer pertains

AFFILIATED ORGANIZATIONS

25. Add the following affiliated organization(s)

Internet Address:

26. Name of each previously reported organization that is no longer affiliated with the registrant or client

FOREIGN ENTITIES

27. Add the following foreign entities:

28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization

CONVICTIONS DISCLOSURE

29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery, extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?
No Yes