Ejercer Aksjeopsjoner

Argentina. Transparencia y sinceramiento fiscal Sumario: I. Introduccin. II. Descripcin del rgimen de declaracin de tenencias (blanqueo impositivo). III. Beneficios para contribuyentes cumplidores. IV. Modificaciones al Impuesto a los Bienes Personales. V. Modificacin del Impuesto a las Ganancias. VI. Secreto finanspolitisk. VII. Registro de Entidades Pasivas del Exterior. VIII. En modo de conclusin y reflexin final. I. Introduksjonen av Senacio de la Nacin sancion el 290616 la før du forventer at du er en del av den skattemessige komiteen din. Precisamente, el Ttulo Jeg del Libro II regula un sistema voluntario y excepcional deklaracin de bienes en el en y exteriors en los efectos impositivos. En su Libro I, Ttulo I, la ley introdusere en programmere for å reparere og løse problemer med å løse problemer og pensjonere, og det er ikke sikkert at de har lov til å pre-ordinere og legge til rette for Corte Suprema han. El Ttulo III krever en universell tilrettelegging av borgmesteren som ikke har noen bidrag til å være personell på 65 år, og det er ikke noen av dem som mottar jubilein, pensjon og sosiale planer. El Libro II, Ttulo Jeg regula el rgimen de declaracin de bienes al que nos referiremos seguidamente el Ttulo II introdusere en moratoria impositiva para todas las obligaciones vencidas og impagas al 31 mai mai 2016 el Ttulo III gir gode fordeler for los bidrag til cumplidores al que se Dette er en premie som gir deg mulighet til å gi deg personlige opplysninger (IBP) med eierandel på 2018, inkludert eltallet, og det er en del av IBP for å gi deg flere bidrag. Du kan også endre disse aspektene ved hjelp av en del av en del av Ganancias LIG) og eliminere en impuls på en del av en del av 010119, og det er også viktig å utnytte spesifikasjoner og analyser, og la med å reflektere alle rettigheter. II. Descripcin del rgimen de declaracin de tenencias (blanqueo impositivo) Las personas humanas, las sucesiones indivisas de las sociedades domiciliadas, er bosatt i de 31 de diciembre pasado, inscriptas o no en la AFIP, deklarer de mana voluntaria y excepcional ante la AFIP hasta el 31 marzo de 2017 sus tenencias de bienes en el pas y en eksteriør que no hubieran exteriorizado antes. Las principales caractersticas de esta declaracin son las siguientes: Sammenligning av de to bienes og en ekstern (moneda nacional o extranjera, inmuebles, muebles, acciones, participaciones sociales, ttulos valores, etc.). Los bienes de las personalas humanas debern ser preexistentes en el patrimonio del declarante a la fecha de promulgacin de la ley, og los de las personas juridicas al 1 de enero de 2016. En esto se modific el proyecto que envi el Poder Ejecutivo Nacional (PEN ) Al kongreso que para las personalas humanas prevea que los bienes deban ser preexistentes al 31 de diciembre de 2015. La consecuencia de sist modificacin es que podrn blanquease a la tasa del art. Det er 41 generasjoner som er ansvarlige for at eierne er ansvarlige, og det er mye bedre enn andre. Ingen av de to erklæringene er avgjørende for å utstede innskudd og paser som er identifisert ved hjelp av GAFI, og de er ikke inkludert i samarbeidspartnere. Se om du har mulighet til å legge inn en liste med en liste over GAFI (Irland, Nord-Amerika) og en liste over landegrensere (Afghanistan, Guyana), og du vil få mer penger til å finne ut hva som er et resultat av irrelevanter. Ingen innbefatter en Panam, Suiza y Andorra, som er viktige for viktige argentinske interesser, som gjelder for GAFI for å få AFIP-sønner til å samarbeide (dekret nr. 5892013), og det er ikke tillatt å betale innskudd og utgifter til de kompetente myndighetene. . Du kan også finne en eksteriør med et eksternt navn, og du kan ikke få mer informasjon enn det som er oppgitt på siden din. Ingen eksisterende obligatoriske krav. Det er ikke tillatt å legge inn en ny del av en ny, etterkommere eller avhengig av at de er hjemmehørende eller hjemmehørende, og at de ikke er ansvarlige for at de er ansvarlige for at de er ansvarlige for at de er ansvarlige for å få tilsendt det. Etter å ha vært 2017, ble det drevet av 2018, debern estar en nombre del declarante. De menneskelige menneskene er menneskelige mennesker og erklærer at de har en personlig personlighet. KUIT personlig læring, og figurerer ut fra en samfunnsansvar, fideicomisos og fundaciones del exterior cuya titularidad de correspondence al 311215. Det er vanlig at du ikke har noen problemer med å forberede deg på konfidensialitet de los activos, er figurerer en del av de samfunnsmessige bestanddelene og pases de baja o nula tributacin. I tillegg er det et stort bidrag til å oppnå deklarasjonene som deltar i samfunnet, og at de er aktive på de sosiale nettverkene. Si sønnen er uavhengige, eller de har fått, og det er ikke noe problem å si. La cuestin tiene importancia tanto frente a la posible og en introduksjon til en futuro de un impuesto a la transmisin gratuita de bienes a nivel nacional, med respekt for de la instituciones financieras depositaras de los activos, da de erklærer at alle har en effekt på de frie fordelene finaler. Tambin la tiene la la imposicin futura de la utilidades y la utilizacin de los fondos. Men hvis det er et samfunn som er en del av samfunnet, er det ikke et problem, da det er sønnen Panam, Andorra og Islas, og det er en stor del av de bidragsberettigede, og det er ikke noe utbytte, og det er uendelig. los pague (LIG art. 133). Du kan også se forskjellene og legge til rette for å se utdelingene og se på nytt. Pero al contribuyente no la ser simple usar los fondos a su antojo pues si dispusiese de ellos por medio de simple cuenta corriente o retirndolos como prstamos que no sean en condiciones de mercado entre partes independientes, corre el riesgo serio que la AFIP anser transparente fiscalmente Dette er et samfunnsøkonomisk prinsipp, og du kan ikke finne ut hva som helst, og du kan se flere av dem som er tilgjengelige for å få hjelp fra Tributarios (LIG art. 155). Se krav på en planlagt finanspolitikk. Dette er en av de største finansieringsfondene, og er en av de største finansieringsfondene den 31 oktober. Los inmuebles en el pas o el el extranjero se valuarn al valor de plaza. Los bienes expresados ​​en moneda extranjera devalueringsverdiene, og de er ikke bare verdslige, men de er også utrolige, og de er ikke en del av Argentina, og de er utrolige, og de er 15 år gamle. El proyecto de ley envi Congreso estableca que el tipo de cambio era el vigente el 31 de diciembre pasado (12,90) con lo cual el blanqueo se har en stor betydning for de bidragsytere som er aktive og utenlandske kunder. Deber påkaller ikke noe spesielt, men det er ikke tillatt å si: (i) 5 de los bienes inmuebles (ii) 10 del resto de los bienes erklæres mot del 31 de diciembre prximo (iii) 15 a partir del 1 de enero de 2017 hasta el 31 de marzo de 2017, fecha en que finaliza el blanqueo. Det er ikke noe problem å si at de har en tiårsverdighet som er mindre enn 305.000 og i overkant av 5 år, men 800.000. La ley otorga tres opsjona al contribuyente para no pagar el impuesto especial si ingresa los fondos al pas: (i) suscribir un bono que emitir el Estado nacional a 3 aos sin inters intransferible y no negociable (ii) suscribir un bono que emitir tambin el Estado nacional a 7 aos con un inters del 1 perual, transferable en delir del cuarto ao, con el beneficio adicional que la suscripcin originale liberar del impuesto especial un monto equivalente a tres veces el monto suscripto (det vil si at du betaler per 1.000 pero ikke noe som er implisst på grunnlag av 3.000) og (iii) suscribir cuotas de determinados fondos comunes de inversin locales que permanecern indisponibles por cinco aos. La segunda opcin-a bono tres por uno es sumamente atractiva pues confiando con unio de los fondos blanqueados en que el Estado nacional honrar sus deudas, el contribuyente se libera ntegramente del pago del impuesto especial, del IG sobre los intereses del del IB . Los sujetos que declaren los bienes quedarn liberado del pago de los los impuestos nacionales que hubieren omitido y de toda accin sivile y por delitos de la straffes tributaria, straffekambiaria, aduanera e infracciones administrativas. Este beneficio decaer si la AFIP detectara cualquier bien del contribuyente existente a la fecha de promulgacin de la ley que no hubische sido declarado. Det er ikke noe som gir deg frihet, uansett om du er uskadelig, og du er uskadelig, eller du er ikke sikker på hva du har å gjøre for å få lov til å gjøre det. (Cdigo Penal, artculos 303 og siguientes). Los declarantes no estarn obligatorisk en AFIP-informasjonsforespørsler, og de er ikke ansvarlige for at de ikke får hjelp til å opprette en lisens av Activos de Origen Delictivo N 25.246, og de er ikke ansvarlige for at de ikke lenger er til stede evasin tributaria o infraccin cambiaria. Da det ikke er noen utfordringer, er det et uttrykk for at en AFIP-gruppe eller alle de frie fondene erklærer at de ikke lenger er fremtredende for å få en del av deklarasjonen. Quedan ekskluidos del rgimen los funcionarios pblicos que la ley enuncia expresamente y que se hubiesen desempeado entre el 1 de enero de 2010 og la de inngåtte avtale om å få lov til å komme inn i byen, og mange av dem var president og vicepresidente de la nacin, jefe de gabinete, ministros, sekretariater og deltakere i Poder Ejecutivo Nacional (PEN), intervensjonssekretærer, generalforsamlingene i Nacin, embajadores, personal de la actividad de las fuerzas armadas og de la polica federal, funcionarios o empleados pblicos que Integrert kommisjoner av adjudicacin de licitaciones, etc. Quedan ekskluidos tambin sus cnyuges, padres e hijos menores emancipados. III. Beneficios para contribuyentes cumplidores Como una excelente medida de equidad fiscale la premier en los contribuyentes que hubiesen cumplido con todas sus obligaciones tributarias los los fiscales 2014 og 2015, mediante la exencin del IBP fra los perodos 2016, 2017 og 2018. Debern acogerse al beneficio hasta el 31317. IV. Modifikasjoner for å innlemme en personlig personlighetsgrad, utgjør 2016, 2017 og 2018, og er mindre enn 0,75, 0,50 og 0,25. Dette er et resultat av en overlegen verdi på 800.000 og en eierandel på 2016, 950.000 og en eierandel på 2017 og 1.050.000 for 2018. Det er en del av de sosiale tiltakene som reduserer den faktiske 0,50 til 0,25 a partir del presente eiercicio. En definitiva, se redusere sustancialmente las tasas, og se alt du trenger, nei mye, el valor ikke imponerende. El proyecto de ley originale prevea eliminacin del tributo en delir del 1 de enero de 2019, lo que fue eliminado. Pareciera, synd embargo, er et uhell, og det er en destinasjonssyktighet, og det er ikke bare et problem, men det er ikke bare et ord, men det er også et grunnlag for å legge til grunn for de frivillige delene. Sera reemplazado por impuesto a la transmisin gratuita de bienes a nivel nacional. Men det er ikke noe å si om det, men det er det samme som det er, og det er ikke noe annet, men det er ikke så mye, og det er mange mennesker som ikke har noe å si om det, og det er ikke noe å si om det. Las ganancias, ingen exceda de un determinado porcentaje de la ganancia imponerende. V. Modificacin del Impuesto a las Ganancias Se introduksjon modifikasjoner og andre IG relacionadas con rentas financieras locales y del exterior: Las diferencias de cambio en las ganancias de fuente extranjera quedan exentas del impuesto y cuando se produkscan enajenaciones de bienes en el exterior, los costos I tillegg er det mulig å avgjøre hva som er aktuelt for å utvide seg fra å se på de ulike landene i Argentina, Argentina, Spania, Spania og Spania. Es un primer paso hacia reconocer el ajuste de los valores por inflacin y depreciacin cambiaria para determina las ganancias impressibles, que desde cualquier punkto de vista y como principe de fiscale debe reconocere tambin para las ganancias de fuente argentina. Se eliminere effekten av del 10 uavhengige utbytte og utnytte de samfunnsintroduksjoner som ble gjennomført i 2013, og at de hadde en dårlig innflytelse på samfunnsansvar som var 41,5 år (35 år gammel og 10 år gammel fra 65 år). tasa evidentemente exorbitante. Se dette på en måte som gir deg mulighet til å se på eierne og se på en del av den første delen av 2019. VI. Secreto fiscal Existe sin duda una legtima preocupacin de quienes se acojan a la declaracin voluntaria respektere en reprisias polticas que podra traer la publicidad de informacin y tambin sobre las consecuencias sobre su seguridad personal. El proyecto de ley trata de enfrentar la cuestin: La AFIP er utelukket av formularen for straffefulltgjørelsen og de deltakende tributarios og kambiarios, og de er obligatoriske for å kreve at de forpliktes til å utvide fra Ley 25.246 til Encubrimiento y Lavado de Activos de Origen Du kan også inkludere at du ikke har tilgang til informasjonen. Para la UIF, la den beskyttende sekretæren være ansvarlig for å inkludere og reservere de nødvendige identifikasjonene og rapporterne om at de ikke lenger er ansvarlige for å få lov til å informere deg om at de er informasjonsberettigede. undersøke en finansvarlig, og tilsvarer eierskapet. Los funcionarios pblicos y cualquier tercero que divulgue og reprodusere dokumentacin o informacin de cualquier forma relacionada con las declarasionos reguladas por la ley incurrirn en la pena violacin de secretos del art. 157 del Cd. Straffe. Los terceros adem quedarn sujetos et una multa et una vez el valor de los bienes exteriorizados de que se trate. Quedan ekskluidos de esta prohibicin los periodistas og los medios de comunicacin siempre que la divulgacin sos por motivos de inters pblico. VII. Registro de Entidades Pasivas del Exteriors La lis crea un Registro de Entidades Pasivas del Exterior en last av AFIP. Uansett hvor mange bidrag du har, er du deltar i deltakelse av kapital, uavhengige, uavhengige og uavhengige personer, og du er en del av et fond, og det er en del av utkonkurransen, og du trenger å betale mer enn 50 kroner før du betaler. Kalenderen er obligatorisk, og du må registrere deg for å identifisere deg selv og din venn. Se trata de sociedades que no tienen aktiva industrielle, kommersielle eller servicios propiamente dicha. Det er viktig å konsolidere og administrere portafolioer og innhente konserter, interesser, utgifter, regjeringer, garantier og mer. En deltakelse, som er nødvendig for å informere, og at de har lov til å delta i en deltakelse, og at de ikke er ansvarlige for samfunnsansvar, medfinansierer og utelukkende, er ansvarlige for at de har rett til å informere deg om at de ikke er registrert. de la entidad pasiva og su vinculacin. Esto genererer de disolver og likvider som er i fellesskap, og de har et solidarisk ansvar, og de er utelukkende avgjørende for at de er veldig uavhengige, og at de er en del av samfunnsdeltagerne, og at de ikke har noen konkrete tiltak. o que se han agotado. VIII. En modo de conclusin y reflexin final Entendemos que es una excelente ley. Tanto desde el punto de vista poltico, med tributario y de equidad fiscal. En annen kolonne i de siste årene er at det er en 14-årig versjon (1), men det er ikke nødvendig med en imperativ for å gjøre det mulig å repatriere og omdanne aktivitetsproduktene, da det er moralsk og moralsk Dcadas esos capitales que hicieron que los contribuyentes los sacaran del pas, porque de otra manera Suiza ingen abrira sus puertas al interambio automtico de informacin en los fines fiscales. Suiza er la de uno de los sentros financieros donde se ha refugiado una parte importante los los argentinos. Det er ikke bare et problem med lovgivningen, men det er også aktuelt å analysere og projisere den. El intercambio de informacin con Suiza no es automtico en del av 2018, da han dook en entender numerosos medios. For å opprettholde et selskap som ikke har en bilateral konvensjon, er det viktig å si at det er et bevis på at det er lovlig å få lov til å legge til rette for at det ikke er noen forutsetninger. Ja, det er du som sjø. Du kan ikke se mer om dette ved å betale mer penger og konfidensialitet. Hoy se les eksige transparencia y apertura. Debe aceptarse el nuevo paradigma, pero hay que otorgarles en los jugadores la oportunidad de acogerse al mismo sin ir presos. Tambin dijimos que el blanqueo debera ser acompaado de reforma del IBP. Pases como Francia e Italia que tienen impuestos ligner sobre el patrimonio, o sobre la fortuna como los denominan, contemplan lmites mimos de imposicin segn cul sea la renta que produce de tal manera de evitar que el impuesto exceda a la renta se produzca la descapitalizacin del bidrag. Muchos hubiesen dudado de blanquear patrimonios financieros y de pagar de all en ms 1,25 anual de IBP cuando el rendimiento de esos capitales men menor atento en las bajas tasas de inters que prevalecen og los mercados internacionales. La ley aprobada cumple inneholder flere elementer til utgangen. Uansett, er du sikker på at du ikke kan få tak i dette. Soluciona sustancialmente el obstculo del IBP redusere mye av sus-alcuotas, unike hubisemos preferido su eliminacin en delir del 1 de enero de 2019. Det er et kostnadseffektivt selskap som ikke er ansvarlig for å overføre penger. En nybegynner er åpen for deg. Mucho ms que los clculos que se han hecho. Du kan ikke se dette, du trenger ikke å snakke med deg selv, og du er ikke ansvarlig for at du har finansiert deg som en ekspertgruppe. Det er mange forskjeller som du ser på når du ser på det. Vi ser frem til å være aktive og en annen utenom de proponentene som er bosatte argentinere, og en USD 400.000 millones - quivalentes en un PBI og ikke noe som ikke er oppgitt. Det er 80 millioner dollar, USD 160.000 millioner, og det er 8 millioner dollar, og det er 8.000 dollar på hverandre. Ms que suficiente para hacer frente al stock de deuda que los sufridos jubilados y pensionados que hace aos que litigan contra el estado nacional para cobrar lo que se les debe. Innholdet i denne artikkelen er ment å gi en generell veiledning til emnet. Det bør søkes spesialistråd om dine spesielle forhold. For å skrive ut denne artikkelen, er alt du trenger å være registrert på Mondaq. Klikk for å logge inn som en eksisterende bruker eller registrer deg slik at du kan skrive ut denne artikkelen. Lobbying Disclosure Act Guidance Effective 1 januar 2008 Gjennomgå 31 januar 2017Lest revidert 31. januar 2017 1 Seksjon 1 Innledning Lobbying Disclosure Act, som endret, (2 USC 1601 et. Seq., Heretter referert til som LDA), sier at senatens sekretær og representanthuset skal (1) gi veiledning og bistand til registrasjons - og rapporteringskravene i denne lov og utvikle felles standarder, regler , og prosedyrer for overholdelse av denne loven og (2) gjennomgang og, om nødvendig, verifisere og spørre for å sikre nøyaktigheten, fullstendigheten og aktualiteten til registreringer og rapporter. LDA gir ikke sekretæren eller klerken autoritet til å skrive materielle bestemmelser eller utstede endelige meninger om tolkningen av loven. Sekretæren og klerken har fra tid til annen utstedt skriftlig veiledning om registrering og rapporteringskrav. Dette dokumentet er en samling av alle tidligere utstedte veiledningsdokumenter og erstatter alle tidligere veiledningsdokumenter. Dette kombinerte veiledningsdokumentet har ikke lovkrav, og det har heller ingen bindende virkning på USAs advokat for District of Columbia eller annen del av Executive Branch. I den utstrekning veiledningen gjelder nøyaktigheten, fullstendigheten og aktualiteten til registreringer og rapporter, vil den tjene til å informere publikum om hvordan sekretæren og klerken har til hensikt å utføre sitt ansvar under LDA. Seksjon 2 Hva er nytt Denne revisjonen inneholder oppdaterte registreringsgrenser som reflekterer endringer i forbrukerprisindeksen. Oppdatert registreringsgrense Som foreskrevet av LDA, er lobbygrensesnittene som er omtalt i hele veiledningen, oppdatert for å gjenspeile endringer i forbrukerprisindeksen (fastsatt av arbeidssekretæren) i løpet av den foregående 4-årsperioden. Etter 1. januar 2017 er en organisasjon som arbeider internt lobbyister fritatt for registrering dersom de totale utgiftene til lobbyvirksomhet ikke overstiger og ikke forventes å overstige 13 000 i kvartalsperioden. Den 3.000 inntektsterskelen for lobbyvirksomhet er uendret. Se veiledning § 4 om hvem må registrere og når for ytterligere informasjon. Den forrige veiledningsoppdateringen inkluderte ikke-materielle grammatiske endringer i hele og revisjoner til seksjoner som tidligere refererte til Linje numre i rapporteringsskjemaene, da det nåværende elektroniske arkiveringssystemet ikke lenger er avhengig av linjenumre. Henvisninger til LDA ble også revidert for å identifisere koden fra US-koden, med Internett-koblinger lagt til i online veiledningsdokumentet til US-koden. Identifikasjon av klient og dekket tjenestemenn Clarification er lagt til i veiledning 4 for å gjenspeile kravet om lobbyister å identifisere deres klient og interesse for utenlandske enheter når de foretar lobbykontakter, og kravet til dekket tjenestemenn eller deres ansatt kontor for å identifisere om personen er en dekket offisielle. Utenforbehandlede Lobbyists Guidance Seksjon 4 inneholder et ekstra eksempel som bekrefter at ikke-beholdte lobbyistnavn ikke rapporteres om registreringen (LD-1) eller kvartalsaktivitetsrapporter (LD-2) av organisasjoner som har egne lobbyister. Seksjonen bekrefter igjen at utvendig beholdt lobbyingskostnader må tas i betraktning ved beregning av lobbykostnadene. Utenfor beholdt lobbyister, arkiverer du egen registrering og kvartalsrapporter. Inntekter og kostnader Avrunding og rapportering, Byråer Kontaktveiledning § 6 inneholder et nytt eksempel for å klargjøre at inntekter eller utgifter kreves avrundet til nærmeste 10.000. Et annet eksempel er utvidet for å foreslå at det tas hensyn til når en organisasjon bruker et helt kontorbudsjett til rapporteringsformål, siden flere lobbykostnader må bli fakturert og kan overses ved bruk av en slik rapporteringsmetode. I diskusjonen av innholdet i rapporten legges ytterligere avklaring til for å bekrefte at filers skal velge det mest spesifikke organet som er tilgjengelig fra rapporteringssystemlisten. Hvis listen ikke viser den offentlige enheten kontaktet, anbefales filene å velge det byrået eller avdelingen hvor enheten er plassert. Lobbyist - og registrantbidragsrapporter (LD-203) Et eksempel er lagt til veiledning § 7 for å gjøre det klart at enmanshavere, inkludert de som registrerer seg med sitt lobbyistnavn som registrantnavn, må sende to bidragsrapporter hver innleveringsperiode for registranten og en rapport for den enkelte lobbyisten. Offentlig tilgjengelighet og samsvar i veiledning § 10, oppfordres filers til å bruke de elektroniske offentlige databasene for samsvar, for å verifisere at registreringer og rapporter er mottatt og behandlet i offentlige databaser. Registreringer og rapporter er tilgjengelig på Internett på hjemmesiden til lobbyingdisclosure. house. gov. samt senatwebstedet på senate. govlobby. § 3 Definisjoner deltar aktivt: En organisasjon deltar aktivt i planlegging, tilsyn eller kontroll av lobbyvirksomhet hos en klient eller registrant når den organisasjonen (eller en ansatt i organisasjonen i sin egen stilling som ansatt) engasjerer seg direkte i planlegging, overvåke eller kontrollere minst noen av lobbyvirksomheten til klienten eller registranten. Eksempler på aktiviteter som utgjør aktiv deltakelse vil innebære å delta i beslutninger om valg eller beholdning av lobbyister, formulering av prioriteringer blant lovgivningsmessige problemer, utforming av lobbystrategier, utførelse av en ledende rolle i å danne en ad hoc-koalisjon og andre tilsvarende materielle planlegging eller lederroller, som for eksempel servering på en komité med ansvar for lobbybeslutninger. Organisasjoner som, selv om medlemmer av eller tilknyttet en klient, bare har en passiv rolle i klientens lobbyvirksomhet (eller registranten på vegne av klienten), anses ikke som aktive deltakere i planlegging, tilsyn eller kontroll av slike lobbyvirksomheter. Eksempler på aktiviteter som bare utgjør en passiv rolle, vil bare omfatte donasjon eller betaling av avgifter til klienten eller registranten, mottak av informasjon eller rapporter om lovgivningsmessige forhold, av og til å svare på forespørsler om teknisk kompetanse eller annen informasjon til støtte for lobbyvirksomheten, delta i generalforsamling av foreningen eller koalisjonsklienten eller uttrykke en stilling med hensyn til lovgivningsmål på en måte som er åpen for og på lik linje med alle medlemmene av en koalisjon eller foreninger som ved et årsmøte, et spørreskjema eller lignende kjøretøy. Øyeblikkelig deltakelse, som for eksempel å gi en ad hoc uformell kommentar angående lobbyingstrategi til klienten eller registranten, i fravær av formell eller regelmessig tilsyn eller retning av lobbyvirksomhet, utgjør ikke aktiv deltakelse dersom verken organisasjonen eller dennes medarbeider har autoritet til å lede klienten eller registranten på lobbyvirksomhet og deltakelsen overhodet ikke overstiger en de minimis rolle. Tilknyttet organisasjon: En tilknyttet organisasjon er enhver annen enhet enn klienten som bidrar over 5000 til registranters lobbyvirksomhet i kvartalet, og deltar aktivt i planlegging, tilsyn eller kontroll av slike lobbyvirksomheter. Klient: Enhver person eller enhet som sysselsetter eller beholder en annen person for økonomisk eller annen kompensasjon til å drive lobbyvirksomhet på vegne av den personen eller enheten. En organisasjon som har egen egen lobbyist (e), regnes for sin egen klient for rapporteringsformål. Bidragsrapporter: Halvårlige bidragsrapporter (LD-203-rapporter) må sendes halvårlig innen 30. juli og 30. januar (eller neste virkedag dersom en av disse dagene faller på en helg eller en ferie) som dekker første og andre kalenderhalvdelene av året. Registranter og aktive lobbyister (unntatt de som har blitt avsluttet for alle klienter før rapporteringsperiodens begynnelse) må sende separate rapporter som inneholder detaljer om FECA-bidrag, honorærbidrag, presidensbibliotekspenger og betalinger for hendelseskostnader . (Se diskusjon i veiledning § 7.) Dækt Executive Branch Offisiell: Anvendelsen av dekning av 2 U. S.C. 1602 (3) (som er en dekket Executive Branch-offisiell) var kun ment for Schedule C-ansatte. Ledende ansatte i ledelsen er ikke dekket Executive Branch-tjenestemenn som definert i LDA, med mindre de faller innenfor en av kategoriene nedenfor. Dekket Executive Branch tjenestemenn er: Presidenten Vice President Officers og ansatte i Executive Office of the President Enhver tjenestemann som tjener i Executive Level I til V-stilling Ethvert medlem av de uniformerte tjenestene som serverer på klasse O-7 eller over Schedule C ansatte. Dekket Legislative Branch Offisiell: Dekket Legislative Branch tjenestemenn er: Et medlem av kongressen En valgt representant i enten Huset eller Senatet En ansatt, eller noen annen person som fungerer i kapasitet til en ansatt, som jobber for et medlem, komité, ledere enten av senatet eller huset, en felles komité av kongress, en arbeidsgruppe eller kausus organisert for å yte tjenester til medlemmer, og enhver annen lovgivende grenmedarbeider som tjener i en stilling som er beskrevet i § 109 (13) i etikk i statsloven av 1978 (5 USC Vedlegg 109 (13)). I hel eller stor del: Begrepet i stor del betyr i vesentlig del. Det er ikke nødvendig at en organisasjon eller utenlandsk enhet utøver flertallskontroll eller tilsyn for å falle innenfor 2 U. S.C. 1603 (b) (3) (B) og (b) (4) (B). Generelt bør 20 prosent kontroll eller tilsyn betraktes som vesentlig i forbindelse med disse seksjonene. Lobbying Aktiviteter: Lobbying kontakter og enhver innsats til støtte for slike kontakter, inkludert forberedelse eller planlegging aktiviteter, forskning og annet bakgrunnsarbeid som er ment for å være i bruk når det gjelder forberedelser, til bruk i kontakter og koordinering med andres lobbyvirksomhet . Lobbying Kontakt: Eventuell muntlig, skriftlig eller elektronisk kommunikasjon til en dekket tjenestemann som er gjort på vegne av en klient med hensyn til de oppnådde fagene på 2 U. S.C. 1602 (8) (A). Merk unntakene til definisjonen ved 2 U. S.C. 1602 (8) (B). Se Diskusjon i veiledningsavsnitt 4. Lobbyvirksomhet: Et lobbyvirksomhet er en person eller enhet som består av en eller flere personer som oppfyller definisjonen av en lobbyist med hensyn til en annen klient enn den personen eller enheten. Definisjonen inkluderer en selvstendig næringsdrivende lobbyist. Lobbying Registrering: En innledende registrering (LD-1) arkivert i henhold til 2 U. S.C. 1603. Lobbying Report: En kvartalsrapport (LD-2) arkivert i henhold til 2 U. S.C. 1604. Lobbyist: Enhver person (1) som enten er ansatt eller beholdt av en klient for økonomisk eller annen kompensasjon (2) hvis tjenester omfatter mer enn en lobbykontakt og (3) hvis lobbyvirksomhet utgjør 20 prosent eller mer av hans eller hennes tid i tjenester for den klienten over en tre måneders periode. Person or Entity: Any individual, corporation, company, foundation, association, labor organization, firm, partnership, society, joint stock company, group of organizations, or state or local government. Public Official: A public official includes an elected or appointed official, or an employee of a Federal, State, or local unit of government in the United States. There are five exceptions to this definition, including a college or university, a government-sponsored enterprise, a public utility, a guaranty agency, or an agency of any state functioning as a student loan secondary market. The definition of a public official in 2 U. S.C 1602(15)(F) includes a group of governments acting together as an international organization. This definitions purpose is to ensure international organizations, such as the World Bank, are treated in the same manner as the governments that comprise them. Registrant: A lobbying firm or an organization employing in-house lobbyists that files a registration pursuant to 2 U. S.C. 1603.Section 4 Lobbying Registration Who Must Register and When Lobbying firms are required to file a separate registration for each client. A lobbying firm is exempt from registration for a particular client if its total income from that client for lobbying activities does not exceed and is not expected to exceed 3,000 during a quarterly period. Note: A lobbyist is not the registrant unless heshe is self-employed. In that case, the self-employed lobbyist is treated as a lobbying firm. Organizations employing in-house lobbyists file a single registration. Such an organization is exempt from registration if its total expenses for lobbying activities do not exceed and are not expected to exceed 13,000 during a quarterly period. The registration requirement of potential registrants is triggered either (1) on the date their employeelobbyist is employed or retained to make more than one lobbying contact on behalf of a client (and meets the 20 percent of time threshold), or (2) on the date their employeelobbyist (who meets the 20 percent of time threshold) in fact makes a second lobbying contact, whichever is earlier. In either case, registration is required within 45 days. Example 1: Lobbying firm A is retained on May 1, 2015 by Client B to make lobbying contacts and conduct lobbying activities. A files a registration (LD-1) on behalf of B with an effective date of registration of May 1, 2015. Example 2: Corporation C does not employ an individual who meets the definition of lobbyist. Employee X is told by her supervisor to contact the Congressman representing the district in which Corporation C is headquartered. X makes a lobbying contact on June 1, 2015. X does not anticipate making any further lobbying contacts, but spends 25 percent of her time on this legislative issue. No registration is required at this point. In August 2015, X is instructed to follow up with the Congressman. C registers and discloses August 5, 2015 as the effective date of registration (the date that X contacted the Congressman for the second time and thereby met the definition of a lobbyist). Preparing to File a Registration Threshold Requirements In order to determine the applicability of the LDA, one must first look at the definition of lobbyist under 2 U. S.C. 1602(10). Under this definition, an individual is a lobbyist with respect to a particular client if he or she makes more than one lobbying contact and his or her lobbying activities (as defined in 2 U. S.C. 1602(7) ) constitute at least 20 percent of the individuals time in services for that client over any three-month period. Note that a registration would not be required for pro bono clients since the monetary thresholds of 2 U. S.C. 1603(a)(3)(A)(i) in the case of a lobbying firm, or of 2 U. S.C. 1603(a)(3)(A)(ii) in the case of an organization employing in-house lobbyists, would not be met. Keep in mind that the obligation to report arises from active status as a registrant. Therefore if a registration has been filed for a pro bono client, quarterly activity reports (LD-2) and semiannual contribution reports (LD-203) would be expected to be filed until the registration is validly terminated. More than One Lobbying Contact More than one lobbying contact means more than one communication to a covered official. Note that an individual falls within the definition of lobbyist by making more than one lobbying contact over the course of services provided for a particular client (even if the second contact occurs in a later quarterly period). Example 1: Lobbyist A telephones Covered Official B in the morning to discuss proposed legislation. In the afternoon she telephones Covered Official C to discuss the same legislation. Lobbyist A has made more than one lobbying contact. Example 2: Under some circumstances a series of discussions with a particular official might be considered a single communication, such as when a telephone call is interrupted and continued at a later time. Discussions taking place on more than one day with the same covered official, however, should be presumed to be more than one lobbying contact. Clarification of an Exception to Lobbying Contact The LDA excepts from the definition of lobbying contact communications required by subpoena, civil investigative demand, or otherwise compelled by statute, regulation, or other action of the Congress or an agency (2 U. S.C. 1602(8)(B)(ix) ). Communications that are compelled by the action of a Federal agency include communications that are required by a Federal agency contract, grant, loan, permit, or license (2 U. S.C. 1602(8)(B)(vix) ). Example: Contractor A has a contract to provide technical assistance to Agency B on an ongoing basis. Technical communications between Contractor As personnel and covered officials at Agency B would be required by the contract and therefore would not constitute lobbying contacts. Note, however, that this exception would not encompass an attempt by A to influence covered officials regarding either matters of policy, or an award of a new contract, since such communications would not be required by the existing contract. Do Lobbying Activities Constitute 20 Percent Or More of an Individuals Time Lobbying activity is defined in 2 U. S.C. 1602(7) as lobbying contacts and efforts in support of such contacts, including. background work that is intended, at the time it is performed, for use in contacts, and coordination with the lobbying activities of others. If the intent of the work is to support ongoing and future lobbying, then it would fall within the definition of lobbying activities. Timing of the work performed, as well as the status of the issue, is also pivotal. Generally, if work such as reporting or monitoring occurs at a time when future lobbying contacts are contemplated, such reporting and monitoring should be considered as a part of planning or coordinating of lobbying contacts, and therefore included as lobbying activity. If, on the other hand, a person reports back to the relevant committee or officer regarding the status of a completed effort, that activity would probably not be included as a lobbying activity, if reports are not being used to prepare a lobbying strategy the next time the issue is considered. Communications excepted from the definition of lobbying contact under 2 U. S.C. 1602(8)(B) may be considered lobbying activities under some circumstances. Communications excepted by 2 U. S.C. 1602(8)(B) will constitute lobbying activities if they are in support of other communications which constitute lobbying contacts. Example: Under 2 U. S.C. 1602(8)(B)(v). the term lobbying contact does not include a request for a meeting, a request for the status of an action, or any other similar administrative request, if the request does not include an attempt to influence a covered Executive Branch official or a covered Legislative Branch official. However, a status request would constitute lobbying activity if it were in support of a subsequent lobbying contact. Please note that for disclosure purposes the 20 percent of time threshold applies to registration and not to the reporting section. Is it Lobbying ContactLobbying Activity If a communication is limited to routine information gathering questions and there is not an attempt to influence a covered official, the exception of 2 U. S.C. 1602(8)(B)(v) for any other similar administrative request would normally apply. In determining whether there is an attempt to influence a covered official, the identity of the person asking the questions and her relationship to the covered official obviously will be important factors. Example 1: Lobbyist A, a former chief of staff in a congressional office, is now a partner in the law firm retained to lobby for Client B. After waiting one year to comply with staff postemployment restrictions on lobbying, Lobbyist A telephones the Member on whose staff she served. She asks about the status of legislation affecting Client Bs interests. Presumably B will expect the call to have been part of an effort to influence the Member, even though only routine matters were raised at that particular time. Example 2: Company Z offers temporary employment to recent college graduates. The graduates are hired to conduct surveys of congressional staff by reading prepared questions and recording the answers. The questions seek only information. These communications do not amount to lobby contacts. Identification of Client and Covered Officials 2 U. S.C. 1609(a) requires that any person making an oral lobbying contact with a covered official shall disclose, on the request of the covered official at the time of the lobbying contact: (a) whether that person is registered under this act (b) the name of the client represented (c) whether that client is a foreign entity and (d) the name of any foreign entity that has a direct interest in the outcome of the lobbying activity who contributes more than 5,000 to the lobbying activities of the client and either holds at least 20 percent equitable ownership of the client or actively participates in the planning, supervision, or control of such lobbying activities. Individuals making written contact with a covered official (including electronic communication) must disclose: (a) if the client on whose behalf the lobbying contact was made is a foreign entity and, if so, the name of the client represented and whether the writer is a registrant under the LDA and (b) any foreign entity that has a direct interest in the outcome of the lobbying activity who contributes more than 5,000 to the lobbying activities of the client and either holds at least 20 percent equitable ownership of the client or actively participates in the planning, supervision, or control of such lobbying activities. Upon request by individuals making lobbying contacts, the individual being contacted or their employing office must indicate whether the individual is a covered official as defined in 2 U. S.C. 1602(3) and (4) . Lobbying Contacts and Activities Using IRC Elections (Alternate Reporting Methods) The LDA permits those organizations that are required to file and do file under 26 U. S.C. 6033(b)(8) of the Internal Revenue Code (IRC) and organizations that are subject to 26 U. S.C. 162(e) of the IRC to use the tax law definitions of lobbying in lieu of the LDA definitions for determining contacts and lobbying activities for Executive Branch lobbying. Registrants should note that the tax definition of lobbying is broader with respect to the type of activities reported, while it is narrower with respect to the universe of Executive Branch officials who qualify as covered Executive Branch employees. Pursuant to the LDA, registrants making such an IRC election under the LDA must use the IRC definition for Executive Branch lobbying, and the LDA definitions for Legislative Branch lobbying. Because there are fewer Executive Branch officials under the IRC definitions than under the LDA definitions, this may result in fewer individuals being listed as lobbyists and fewer lobbying contacts reflected on the quarterly activity report (LD-2). Also note that definitions under the tax code include grass-roots and state lobbying, while the LDA excludes those types of lobbying from the definition of lobbying activities, and the LDA does not permit modification of the tax code definition to exclude such expenditures when reporting lobbying expenses under IRC definitions. Relationship Between 20 Percent of Time and Monetary Threshold If the definition of lobbyist is satisfied with respect to at least one individual for a particular client, the potential registrant (either a lobbying firm or an organization employing the lobbyist, or a self-employed individual lobbyist) is not required to register if it does not meet the monetary thresholds of 2 U. S.C. 1603(a)(3)(A)(i). in the case of a lobbying firm, or of 2 U. S.C. 1603(a)(3)(A)(ii). in the case of an organization employing in-house lobbyists. Note that the monetary exemption is computed based on the lobbying activities of the potential registrant as a whole for the particular client in question, not simply on the lobbying activities of those individuals who are lobbyists. Example 1: A law firm has two lawyers who perform services for a particular client. Lawyer A spends 15 percent of the time she works for that client on lobbying activities, including some lobbying contacts. Lawyer B spends 25 percent of the time he works for the client on lobbying activities, but makes no lobbying contacts. Neither lawyer falls within the definition of lobbyist, and therefore the law firm is not required to register for that client, even if the income it receives for lobbying activities on behalf of the client exceeds 3,000. Example 2: Employee A of a trade association is a lobbyist who spends 25 percent of his time on lobbying activities on behalf of the association. There are 7,500 of expenses related to Employee As lobbying activities. Employee B is not a lobbyist but engages in lobbying activities in support of lobbying contacts made by Employee A. There are 7,500 of additional expenses related to the lobbying activities of Employee B. The trade association is required to register because it employs a lobbyist and its total expenses in connection with lobbying activities on its own behalf exceed 13,000. Example 3: Same as Example 2, except the expenses related to the lobbying activities of Employees A and B total only 9,000, but the trade association also pays 5,000 to an outside firm for lobbying activities. Registration is still required because payments to outside contractors (including lobbying firms that may be separately registered under the LDA), must be included in the total expenses of an organization employing lobbyists on its own behalf. Also note that lobbyists employed by the outside firm are not listed on the trade associations registration (LD-1) or quarterly activity report (LD-2). Lobbyists employed by the outside firm must be reported on the outside firms quarterly activity report (LD-2). The registration requirement of a potential registrant is triggered either (1) on the date its employeelobbyist is employed or retained to make more than one lobbying contact on behalf of the client (and meets the 20 percent of time threshold), or (2) on the date their employeelobbyist (who meets the 20 percent of time threshold) in fact makes a second lobbying contact, whichever is earlier. In either case, registration is required within 45 days of that date. Example: Lobbying Firm A is retained to monitor an issue, but whether or not lobbying contacts will be made depends on future legislative developments. In another case, Corporation B, which employs an in-house lobbyist, knows that its lobbyist will make contacts but reasonably expects its lobbying expenditures will not amount to 13,000 in a quarterly period. However, issues of interest to B turn out to be more controversial than expected, and the 13,000 threshold is in fact met a month later. Lobbying firm A has no registration requirement at the present time. The requirement to register is triggered if and when the firm makes contacts, or reasonably expects that it will make contacts. Corporation Bs registration requirement arose as soon as it knew, or reasonably expected, that its lobbying expenditures will exceed 13,000. B needs to register immediately. Listing of Foreign Entities Each registration must contain the name, address, principal place of business, amount of any contribution greater than 5,000 to the lobbying activities of the registrant, and approximate percentage of ownership in the client of any foreign entity that: holds at least 20 percent equitable ownership in the client or any affiliate of the client required to be reported or directly or indirectly, in whole or major part, plans, supervises, controls, directs, finances, or subsidizes the activities of the client or affiliate of the client required to be reported or is an affiliate of either the client, or an organization affiliated with the client identified on the registration (LD-1) and has a direct interest in the outcome of the lobbying activity. The purpose of the disclosure is to identify the interests of the foreign entity that may be operating behind the registrant. Example: Lobbying Firm A is retained to lobby on behalf of Company B, which is wholly owned by Foreign Company C. C is wholly owned by Foreign Company D, and D is wholly owned by Foreign Company E. C, D, and E must be disclosed on the registration. Filers are expected to use reasonable care when filling out and submitting registrations (LD-1), quarterly activity reports (LD-2), and semiannual contribution reports (LD-203). Section 5 Special Registration Circumstances Elaboration on the Definition of Client In some cases a registrant is retained as part of a larger lobbying effort that encompasses more than one lobbying firm on behalf of a third party. Generally, the entity that is paying the registrant is listed as the client on behalf of the third party. The third party, who is paying the intermediary (client), is listed also on the registration (LD-1) as an affiliate. Example: Client P retains lobbying firm F for general lobbying purposes, but has a new interest in obtaining an outcome in an area new to P. F realizes that a boutique lobbying firm L has an excellent track record for obtaining the type of outcome P is seeking, and talks to P about subcontracting. P agrees with Fs strategy. F contacts L to retain the latter to do the project. F is responsible for paying L. Within 45 days, L registers disclosing F on behalf of P as the client, and listing P as the affiliate on the registration (LD-1). Lobbying Firms Retained Under a Contingent Fee Law other than the LDA governs whether a firm may be retained on a contingent-fee basis. There is, for example, a general prohibition on the payment of contingent fees in connection with the award of government contracts. Assuming, however, that the agreement is not contrary to law or public policy, an agreement to make lobbying contacts for a contingent fee, like other fee arrangements, triggers a registration requirement at inception. The fee is disclosed on the quarterly activity report (LD-2) for the period that the registrant becomes entitled to it. Example 1: On January 1, 2015, Lobbying Firm G agrees to lobby for Client H for a fee contingent on a certain result, and the agreement is permitted under other applicable law . Lobbying activities begin. G is required to register by February 14, 2015. The result is not obtained and G is not entitled to any fee during the first quarterly period. G must report its lobbying activities for the first quarterly period the income reported is Less than 5,000. The desired result does occur in the second quarterly period of 2015. In the report for that period, G discloses its lobbying activities for that period and the total contingent fee in income reported, rounded to the nearest 10,000. Example 2: Lobbying Firm J discusses an arrangement to accept stock options worth 4,500 from Client M in lieu of payment of a contingency fee. After determining that acceptance of a success fee is not a violation of another statute, J signs a contract with M, and registers. Late in the first quarter of the lobbying activities, it appeared J achieved the result. Js initial quarterly lobbying report disclosed lobbying income of less than 5,000. Ms stock value increased shortly thereafter to be valued at 6,000, so J exercised its options. J amended the previously filed quarterly report to reflect income of 5,000 or more, and rounded the amount to 10,000. Registration for Entities with Subsidiaries or State and Local Affiliates Assuming a parent entity or national association and its subsidiary or subordinate are separate legal entities, the parent makes a determination whether it meets the registration threshold based upon its own activities, and does not include subordinate units lobbying activities in its assessment. Each subordinate must make its own assessment as to whether any of its own employees meet the definition of a lobbyist, and then determine if it meets the registration threshold with respect to lobbying expenses. Example: Lobbyist Z is an employee of Company A, which is a wholly owned subsidiary of Company B. Zs lobbying activities advance the interests of both. Which company is responsible for registering and reporting under the LDA The registration and reporting requirements apply to the organization of which Lobbyist Z is an employee. Therefore, Company A would register and file the quarterly reports. If Company B contributes 5,000 or more to Zs lobbying activities during a quarterly period and actively participates in the planning, supervision, or control of the lobbying activities, Company B must be listed on Company As registration (LD-1). A contribution may take any form, and may be direct or indirect. For example, if Company B established Company A with an initial capital contribution of 1,000,000, which A draws upon for employee salaries, including Zs, and to pay for office space used by Z, a 5,000 contribution probably has been made. If Company B is a foreign entity, and the facts are otherwise the same as above, B would be listed as an affiliate on the registration (LD-1) filed by Company A. Bs interests in specific lobbying issues would also be disclosed on the quarterly activity report (LD-2). The LDA does not make any express provision for combined or consolidated filings. A single filing by a parent corporation may be appropriate in some cases, especially when there are multiple subsidiaries and the lobbyists address the same issues for all and act under the close control of the parent. In this regard, note that the LDA does not contain any specific definition of employee (there is only the general definition at 2 U. S.C. 1602(5) ), and the policy of the LDA is to promote disclosure of real parties in interest. In circumstances in which multiple subsidiaries each have only a fraction of the lobbyists time and little control over his work, the parent which in fact exercises actual control can be regarded as the employer for lobbying registration purposes. In such cases, the parent may file a single registration, provided that the registration (LD-1) discloses that the listed lobbyists are employees of subsidiaries and the subsidiaries are identified as affiliated organizations. Effect of Mergers and Acquisitions on Registrations The following examples serve to illustrate hypothetical situations regarding mergers and acquisitions: Example 1: Corporation C registered under the LDA during 2014. Effective upon close of business on December 31, 2014, C merged with Corporation D. D, the surviving corporation, had no lobbyist employees before the merger and is not registered. How and when should this information be reported Assuming that D retains at least one of Cs lobbyist employees and will incur lobbying expenses of at least 13,000 during the JanuaryMarch quarterly period, Corporation D is required to register. The 45-day period in which its initial registration must be filed begins to run on December 31, 2014, the date D first had lobbyist employees, and the registration is due by February 14, 2015. On the other hand, if D will not be lobbying after the merger, it is not required to register. In pre-merger discussions, Corporation C might have agreed to terminate its registration and file its final lobbying report before ceasing its corporate existence. If, however, C did not do so, Corporation D should terminate the registration and file the outstanding lobbying report in Cs name. D may simply annotate the signature block on the quarterly activity report (LD-2) to indicate that it is filing as successor in interest to C. Example 2: Lobbying Firm O is a registrant under the LDA. It merges with Lobbying Firm P, which is also a registrant. The new entity will be known as Lobbying Firm T. How and when should this information be reported The answer depends on the particular facts. If Lobbying Firm T is a newly created legal entity, it should file a new registration within 45 days. The registrations of both O and P should be terminated by filing separate termination reports for each remaining registrantclient relationship. But if T is simply the new name adopted by O following the merger with P, with P going out of existence, O should report its new name and other updated information (such as the names of lobbyist employees of P who are retained or hired by T) on the quarterly activity report (LD-2). Ps registration should be terminated, and P should file termination reports for each remaining registrantclient relationship, but only after P ceases to exist. Example 3: Corporation J, a registrant, acquired Corporation K, a non registrant. At the time of the acquisition, J changed its name to J amp K. How and when should this information be reported For LDA purposes, this is simply a change in the name of the registrant. The change should be reported on the next quarterly activity report (LD-2) with the registrant name listed as J amp K, formerly reported as J. Associations or Coalitions The LDA provides that in the case of a coalition or association that employs or retains other persons to conduct lobbying activities, the client is the coalition or association and not its individual members (2 USC 1602(2) ). A bona fide coalition that employs or retains lobbyists on behalf of the coalition may be the client for LDA reporting purposes, even if the coalition is not a legal entity or has no formal name. A registrant lobbying for an unnamed informal coalition needs to adopt some type of identifier for the registration (LD-1), and indicate (Informal Coalition) or another applicable description. For all coalitions and associations, formal or informal, the LDA requires further disclosures, e. g. of organizations other than the client that contribute more than 5,000 toward the lobbying activities of the registrant in the quarterly period, and actively participate in the planning, supervision, or control of the lobbying activities (2 U. S.C. 1603(b)(3) ). Such organizations are identified as affiliates on the registration (LD-1). Example 1: Association A has 20 organizational members who each pay 20,000 as a portion of their annual dues to fund As lobbying activities. E is an employee of Organization O, which is a member of A. E serves as a member of As board, as a representative of O. While A carries out various functions, a substantial part of its mission is lobbying on issues of interest to its member organizations. Es board membership constitutes active participation by O in the lobbying activities of A, and thus O would need to be listed as an affiliated organization of A. Example 2: Another association A has 1000 organizational members who each pay 20,000 as a portion of their annual dues to fund As lobbying activities. E is an employee of Organization O, which is a member of A. E serves as a member of As board, as a representative of O. A performs numerous functions, only a modest portion of which is lobbying. With regard to As lobbying activities, As board is only involved in approving an overall budget for such activities, but otherwise leaves supervision, direction, and control of such matters to a separate committee of member organizations. Es board membership in this case does not constitute active participation by O in the lobbying activities of A. Example 3: Another association A has 1000 organizational members who each pay 1,000 a month in annual dues to A. E is an employee of Organization O, which is a member of A. E serves as a member of As lobbying oversight group as a representative of O. The lobbying oversight group plans and supervises lobbying strategy for A. While Es activities in A would constitute active participation, because O does not contribute 5,000 in the reporting quarter to the lobbying activities of A, O would not need to be listed as an affiliate of A. Example 4: Another association A has 100 organizational members who each pay 30,000 a month as a portion of their annual dues to fund As lobbying activities. E is an employee of Organization O, and attends As annual meetingconference, informally provides Os list of legislative priorities to A, and also facilitates responses from O to occasional requests for information by As lobbyists. These activities would not make O an active participant in the lobbying activities of A. Example 5: Organization O joins with a group of nine other organizations to form Coalition C to lobby on an issue of interest to it. Each contributes 50,000 to Cs budget. Os vice president for government relations is part of the informal group that directs the lobbying strategy for C. O would be considered an active participant in Cs lobbying activities and would have to be disclosed. Note that a coalition with a foreign entity as a member must identify the foreign entity on the registration (LD-1) if the foreign entity meets the test of either 2 U. S.C. 1603(b)(3) or (b)(4). Churches, Integrated Auxiliaries, Conventions or Association of Churches and Religious Orders Hiring of Outside Firms Although the definition of a lobbying contact does not include a communication made by a church, its integrated auxiliary, a convention or association of churches and religious orders (2 U. S.C. 1602(8)(B)(xviii) ), if a church (its integrated auxiliary, a convention or association of churches, and religious orders) hires an outside firm that conducts lobbying activity on its behalf, the outside firm must register if registration is otherwise required. Registration of Professional Associations of Elected Officials The LDA (2 U. S.C. 1602(15) ) definition of public official includes a professional association of elected officials who are exempt from registration. If the association retains an outside firm to lobby, the lobbying firm must register if otherwise required to do so, i. e. the firm employs a lobbyist as defined in 2 U. S.C. 1602(10) and lobbying income exceeds 3,000 in a quarterly period. Section 6 Quarterly Reporting of Lobbying Activities When and Why a Report is Needed Each registrant must file a quarterly activity report (LD-2) no later than 20 days (or on the first business day after such 20th day if the 20th day is not a business day) after the end of the quarterly period beginning on the first day of January, April, July, and October of each year in which a registrant is registered. Lobbying firms file separate reports for each client for each quarterly reporting period, while organizations employing in-house lobbyists file one report covering their in-house lobbying activities for each quarterly reporting period. All reports must be filed electronically. The Secretary and Clerk do not have the authority under the LDA to grant extensions to registrants. The obligation to report under the LDA arises from active status as a registrant (with a registration on file for which a termination report has not been filed). The LDA (2 U. S.C. 1604(a) ) requires a registrant to file a report for the quarterly period in which it incurred its registration requirement . and for each quarterly period thereafter, through and including the reporting period encompassing the date of registration termination. A timely quarterly activity report (LD-2) is required even though the registration was in effect for only part of the reporting period. So long as a registration is on file and has not been terminated, a registrant must report its lobbying activities even if those activities during a particular quarterly period would not trigger a registration requirement in the first instance (e. g. a lobbying firms income from a client amounted to less than 3,000 during a particular quarterly period). A registrant with no lobbying activity during a quarterly period checks the no activity box on the quarterly activity report (LD-2). Example 1: A is the only lobbyist of Lobbying Firm Z listed in the registration filed for Client Y on February 14, 2015. During JanuaryMarch 2015, A lobbied for Y nearly fulltime. During the AprilJune period in 2015, however, A made only one lobbying contact for Y in April, but lobbying fees for the quarter were 10,000. For the AprilJune quarterly period, even though A had minimal lobbying activities, Lobbying Firm Z must report As lobbying activities (due to As being listed as a lobbyist) and must report the 10,000 lobbying fees. Example 2: Lobbying Firm Z is retained by Client X on June 1, 2015 for 30 days to lobby on a particular issue that is on the legislative calendar and the issue is settled prior to the departure of House and Senate Members for the July 4th recess. Firm Z must file its registration by July 15, file its quarterly activity report (LD-2) by July 20, and, if it chooses to terminate, file its termination report by October 20. Disclosing that a Client is a State or Local Government or Instrumentality A client that is a state or local government or instrumentality must be disclosed as such on the quarterly activity report (LD-2). Mandatory Electronic Filing Mandatory electronic filing of all documents is required by the LDA (2 U. S.C. 1604 ). The only exception to mandatory electronic filing is for the purpose of compliance with the Americans with Disabilities Act. The online electronic filing system provides usability for people with vision impairments who have the appropriate software and hardware. If you have questions regarding additional ADA accommodations, please contact the Senate Office of Public Records at (202) 224-0758. Preparing to File the Quarterly Report Income or Expense Recording The LDA does not contain any special record keeping provisions, but requires, in the case of an outside lobbying firm (including self-employed individuals), a good faith estimate of all income received from the client, other than payments for matters unrelated to lobbying activities. In the case of an organization employing in-house lobbyists, the LDA requires a good faith estimate of the total expenses of its lobbying activities. As long as the registrant has a reasonable system in place and complies in good faith with that system, the requirement of reporting expenses or income would be met. Since the LDA (2 U. S.C. 1605(a)(5) ) requires the Secretary and Clerk to retain registrations for a period of at least 6 years after they are terminated and reports for a period of at least 6 years after they are filed, it is recommended registrants retain copies of their filings and supporting documentation for the same length of time. Lobbying Firm Income Lobbying firms report income earned or accrued from lobbying activities during a quarterly period, even though the client may not be billed or make payment until a later time. For a lobbying firm, gross income from the client for lobbying activities is reportable, including reimbursable expenses, costs, or disbursements that are in addition to fees and separately invoiced. The quarterly activity report (LD-2) provides boxes for a lobbying firm to report income of less than 5,000, or of 5,000 or more. If lobbying income is 5,000 or more, a lobbying firm must provide a good faith estimate of the actual dollar amount rounded to the nearest 10,000. Example: Lobby Firm A has lobbying income of 5,700 from Client Z for the first quarter of 2015. A files a quarterly activity report (LD-2) for Client Z by April 20, checking the box for 5,000 or More in income and reporting the amount of income (rounded to the nearest 10,000) as 10,000. Organization Expenses Using LDA Expense Reporting Method Organizations that employ in-house lobbyists may incur lobbying-related expenses in the form of employee compensation, office overhead, or payments to vendors, which may include lobbying firms. Organizations must report expenses as they are incurred, though payment may be made later. The quarterly activity report (LD-2) provides for an organization to report lobbying expenses of less than 5,000, or 5,000 or more. If lobbying expenses are 5,000 or more, the organization must provide a good faith estimate of the actual dollar amount rounded to the nearest 10,000. Organizations using the LDA expense reporting method mark the Method A box on the quarterly activity report (LD-2). To ensure complete reporting, the Secretary and Clerk have consistently interpreted 2 U. S.C. 1604(b)(4) to require such organizations to report all of their expenses incurred in connection with lobbying activities, including all payments to retained lobby firms or outside entities, without considering whether any particular payee has a separate obligation to register and report under the LDA. Logically, if an organization employing in-house lobbyists also retains a lobbying firm, the expense reported by the organization should be greater than the fees reported by the lobbying firm of which the organization is a client. An organization must contact any other organization to which it pays membership dues in order to learn what portion of the dues is used by the latter organization for lobbying activities. It is necessary for the former organization to include the portion of the dues that is designated for lobbying activities in the total of lobbying expenses reported by the former organization. A registrant cannot apportion the lobbying expense part of the dues to avoid disclosure. Dues payments for lobbying activities should be included in the estimate for the quarter in which they are paid. All employee time spent in lobbying activities must be included in determining the organizations lobbying expenses, even if the employee does not meet the statutory definition of a lobbyist. Example: The CEO of a registrant, Defense Contractor, travels to Washington to meet with a covered DOD official regarding the renewal of a government contract. Defense Contractor has already determined that its CEO is not a lobbyist, because he does not spend 20 percent of his time on lobbying activities during a quarterly period. Nonetheless, the expenses reasonably allocable to the CEOs lobbying activities (e. g. plane ticket to Washington, salary and benefit costs, etc.) will be reportable. Similarly, all expenses of lobbying activities incurred during a quarterly period are reportable. The LDA definition of lobbying activities (2 U. S.C. 1602(7) ) is not limited to lobbying contacts. Examples of lobbying expenses to be included are reflected below. Example 1: A research assistant in the Washington office of the registrant, Defense Contractor (described in the example above) researches and prepares the talking points for the CEOs lobbying contact with the covered DOD official. Likewise, the expenses reasonably allocable to the research assistants lobbying activities will be included in Defense Contractors expense estimate for the quarterly period. Example 2: Corporation R is a registrant that is interested in building a bypass around a city in state S. Rs governmental affairs team is comprised of lobbyists who are federally-focused, and lobbyists who are state-focused. The entire staff prepares a strategic lobbying plan to support the building of the bypass. This includes both federal and state lobbying. In this example, the time spent by the state level lobbyists preparing the materials would be included in Rs good faith estimate of lobbying expenses for the quarter because, at the time the materials were prepared, they were to be used for federal lobbying. Example 3: Same circumstances as Example 2, but in this situation, the aforementioned strategic lobbying plan includes hiring one firm to help with the production of the plan, and another firm to place advertising in media in S to encourage citizens in S to contact their representatives about the importance of building the bypass. The total cost of producing the plan, but not the cost of the advertising media fees, must be included in Rs good faith estimate of lobbying expenses for the quarter. The examples below are intended to be illustrative of the possibilities of LDA expense reporting, and are not intended to require detailed accounting rules. Example 1: An organization employing in-house lobbyists might choose to estimate lobbying expenses by asking each professional staffer to track hisher percentages of time devoted to lobbying activities. These percentages could be averaged to compute the percentage of the organizations total effort (and budget) that is devoted to lobbying activities. Under this example the organization would include salary costs (including a percentage of support staff salaries), overhead, and expenses, including any third-party costs attributable to lobbying. Example 2: Another organization, which lobbies out of its Washington office, might avoid the need for detailed breakdowns by including the entire budget or expenses (whichever the organization believes in good faith is closer to the actual amount) of its Washington office. Care should be taken in this instance to also add any additional lobbying expenses to this amount, such as the cost of fly-ins, events, etc. and outside lobbyists not paid by the Washington office. Organizations Reporting Expenses Under 2 U. S.C. 1610 (Optional IRC Reporting Methods) The LDA (2 U. S.C. 1610(a) ) allows entities that are required to report and do report lobbying expenditures under 26 U. S.C 6033(b)(8) of the Internal Revenue Code to use IRC definitions for purposes of the LDA (2 U. S.C. 1603(a)(3) and 2 U. S.C. 1604(b)(4) ). Charitable organizations, as described in 26 U. S.C. 501(c)(3). are required to report to the Internal Revenue Service their lobbying expenditures in conformity with 26 U. S.C. 6033(b)(8) of the IRC. They may treat as LDA expenses the amounts they treat for influencing legislation under the IRC. The LDA (2 U. S.C. 1610(b) ) allows entities that are subject to the IRC (26 U. S.C. 162(e) ) to use IRC definitions for purposes of 2 U. S.C. 1603(a)(3) and 2 U. S.C. 1604(b)(4). The eligible entities include for-profit organizations (other than lobbying firms) and tax-exempt organizations such as trade associations that calculate their lobbying expenses for IRC purposes with reference to 26 U. S.C. 162(e) rules. The Secretary and the Clerk believe that this reporting option is available to include also a small number of trade association registrants not required by the IRC to report non-deductible lobbying expenses to their members (i. e. those whose members are tax-exempt). If an eligible organization elects to report under 2 U. S.C. 1610. it must do so consistently for all reports covering a calendar year. The electing organization also must report all expenses that fall within the applicable Internal Revenue Code definition. The total that is ultimately reportable to the Internal Revenue Service is the figure that would be used for the quarterly activity report. The quarterly activity report (LD-2) would require any organization to report if the amount of lobbying expenses was less than 5,000, or 5,000 or more. If the expense amount is 5,000 or more, it should be rounded to the nearest 10,000. The quarterly activity report (LD-2) also requires the electing organization to mark as applicable, either the Method B box (26 U. S.C. 6033(b)(8) ) or the Method C box (26 U. S.C. 162(e) ). The Secretary and Clerk are aware that the IRC and LDA are not harmonized in terms of expense reporting. Registrants are advised that if they elect to report under IRS methods per 2 U. S.C. 1610. they may not subtract lobbying expenses for lobbying state and local officials and grassroots lobbying from the total expenses reported. Doing so alters the IRS reportable total, and is not permitted. Quarterly Reporting of Lobbying Activities - Contents of Report The LDA (2 U. S.C. 1604(b) ) requires registrants to report specific information on the nature of the lobbying activities on quarterly activity reports (LD-2), including: Disclosing the general lobbying issue area code(s). Identifying the specific issues on which the lobbyist(s) engaged in lobbying activities. Identifying the Houses of Congress and the most specific Federal Agencies contacted. Disclosing the lobbyists who had any activity in the general issue area. Describing the interest of a foreign entity if applicable. Example 1: Registrant A represents Client B to monitor an issue of interest to B and make occasional lobbying contacts as necessary. During the Q1 2015 reporting period, A received 3,000 from B, but had no lobbying activity because Bs issue was dormant. A would complete the quarterly activity report (LD-2), mark the box for No Lobbying Activity, mark income as Less than 5,000, and submit the report. Example 2: Same circumstances as above, except that A has two lobbyists who make lobbying contacts on a single lobbying issue with the Senate and the House. In this case, A will need to complete the Lobbying Activity section of the quarterly activity report (LD-2) and submit the report. Example 3: Same circumstances as example 2, but one of the lobbyists retires during the reporting period. In this case, the Information Update Page of the quarterly activity report is required to be included, listing the lobbyists name as being no longer expected to lobby for that client, which has the effect of delisting the lobbyists name (hisher retirement) from As registration and reports. When reporting specific lobbying issues, some registrants have listed only House or Senate bill numbers on the issues page without further indication of their clients specific lobbying issues. Such disclosures are not adequate, for several reasons. First, 2 U. S.C. 1604(b)(2)(A) requires disclosure of specific issues upon which a lobbyist employed by the registrant engaged in lobbying activities, including. bill numbers. As we read the law, a bill number is a required disclosure when the lobbying activities concern a bill, but is not in itself a complete disclosure. Further, in many cases, a bill number standing alone does not inform the public of the clients specific issue. Many bills are lengthy and complex, or may contain various provisions that are not always directly related to the main subject or title. If a registrants client is interested in only one or a few specific provisions of a much larger bill, a lobbying report containing a mere bill number will not disclose the specific lobbying issue. Even if a bill concerns only one specific subject, a lobbying report disclosing only a bill number is still inadequate, because a member of the public would need access to information outside of the filing to ascertain that subject. The LDA contemplates disclosures that are adequate to inform the public of the lobbying clients specific issues from a review of the quarterly activity report (LD-2), without independent familiarity with bill numbers or the clients interest in specific subject matters within larger bills. The disclosures on the quarterly activity report must include bill numbers, where applicable, but must always contain information that is adequate, standing alone, to inform the public of the specific lobbying issues. Example: Client As general lobbying issue area is Environment. During the first quarter of 2015, lobbyists for A made contacts concerning the Department of Defense appropriations for environmental restoration. For fiscal year 2016, the Department of Defense Appropriations Act was part of the Omnibus Consolidated Appropriations Act for 2016, H. R. 3610, a lengthy and complex bill that did not have numbered sections throughout. Title II contained separate but unnumbered provisions making appropriations for Environmental Restoration, Army, Environmental Restoration, Navy, Environmental Restoration, Air Force, Environmental Restoration, Defense Wide, and Environmental Restoration, Formerly Used Defense Sites. Lobbying contacts for Client A addressed all environmental restoration funding within the Defense Department bill. An appropriate disclosure of the specific lobbying issue would read as follows: H. R. 3610, Department of Defense Appropriations Act for 2016, Title II, all provisions relating to environmental restoration. The Tariff (TAR) issue code is used for tariff bills, including miscellaneous tariff bills. Filers must use this general issue area code to report lobbying activity related to tariff issues, including miscellaneous tariff issues. For any other trade-related issues, filers should use the Trade (TRD) code. Example: Registrant R is retained by Client B to pursue a bill to provide a temporary tariff suspension for chemical X, and a separate bill to provide a temporary tariff reduction for chemical Y. During the first quarter of 2015, R made lobbying contacts concerning both matters on behalf of B and a separate bill was introduced for each matter (S.123 for chemical X and S.456 for chemical Y). R reports in its LD-2 filing for Q1 that the general issue area code for these bills is TAR, and the specific issues lobbied upon were the substance of the bills, citing to the bill number, if a bill has been introduced (e. g. temporary tariff suspension for chemical X (S.123) and temporary tariff reduction for chemical Y (S.456)). In the Q3 reporting period, the two chemical tariff provisions are each rolled into an omnibus bill (e. g. S.789, the Miscellaneous Tariff Bill). If R had lobbying activities during the Q3 reporting period encompassing all three bills, then R reports that the general issue area code for these bills is TAR and the specific issues lobbied upon were the substance of the bills (e. g. temporary tariff suspension for chemical X and temporary tariff reduction for chemical Y, included in the original bills (S.123 and S.456) and in the Miscellaneous Tariff Bill (S.789)). In Q4, R had lobbying activities focusing on the omnibus bill which R then discloses on its Q4 report, using TAR for the general issue area code as well as reporting the specific issues lobbied upon (modification focused on tariff suspension for chemical X and tariff reduction for chemical Y, included in Miscellaneous Tariff Bill (S.789)). The Houses of Congress and Federal agencies contacted by lobbyists during the reporting period must be disclosed on the quarterly activity report (LD-2), picking from the list of government entities provided in the online filing system. Registrants should select the most specific Federal Agency possible. If the list does not display the government entity contacted, then select the department in which the entity is housed. In the event that no lobbying contacts were made, the registrant must mark the No Agencies Lobbied box. Previously identified lobbyists and new lobbyists for this reporting period must be listed on the quarterly activity report (LD-2) if they had any lobbying activities during the reporting period, whether or not they made lobbying contacts. The General Issue Area on the quarterly activity report is only intended to reflect lobbying activity by lobbyists . and not activity of those who are not lobbyists. The registrant does not report the names of individuals who may perform some lobbying activities, but who do not and are not expected to meet the definition of a lobbyist. Example: Lobbying Firm A filed its initial registration for Client B on February 14, listing Lobbyists X, Y, and Z. From January through March, Lobbyists W (hired in February) and X and Y made contacts for B, while Lobbyist Z was assigned work for other clients. Lobbyist Z is expected, however, to be active on behalf of Client B after Spring Recess until adjournment. In its first quarter (LD-2) report for Client B, filed on or before April 20, Lobbying Firm A lists W, X, and Yas lobbyists. W is also identified as new, and Firm A would disclose if W occupied a covered position within the last twenty years. Z is not listed on the quarterly activity report (LD-2) filed for Client B for the JanuaryMarch quarterly period, but because of the current expectation that he will lobby during the AprilJune quarterly period, his name is not delisted as a lobbyist for B. In the case of a registrant organization with in-house lobbyists, which also engages the services of an outside lobbying firm, the names of outside retained lobbyists are not listed on the organizations registration or quarterly activity reports. However, the registrants expenses for such an outside lobbying firm must be part of the registrants lobbying expense calculations and disclosure. The outside lobbying firm would file its own report pursuant to the LDA, listing the names of its lobbyists, as appropriate. New lobbyists must be disclosed in the appropriate General Issue Area for the reporting period in which the individual first meets the definition of lobbyist. Filers need to list a new lobbyists previous covered executive or legislative branch positions held within twenty (20) years of first acting as a lobbyist for a client. Once a filer has met the previously described statutory requirement for listing a new lobbyists previous covered position(s), then the filer does not have to list those positions again for subsequent reports concerning the same client. If a registrant lists that lobbyist for the first time on a reportregistration regarding a different client, then the registrant must list that lobbyists previous covered positions held within twenty (20) years of first acting as a lobbyist for the new client. We are aware that there will be situations in which a registrant expects an individual to become a lobbyist and wishes to disclose the name of that individual as a matter of public record. However, the LDA (2 U. S.C. 1604 ), provides that updated registration information is contained in the registrants next quarterly activity report (LD-2). Therefore, there may be a period of time in which an individual is legitimately making lobbying contacts but is not identified on the public record until the next quarterly activity report (LD-2) is filed. In such cases, the registrant reports updated information as the LDA requires. A foreign entity is reported on the quarterly activity report (LD-2) if both of two circumstances apply: 1) the foreign entity must be an entity that is required to be identified on the registration (LD-1) or on the Information Update page on the quarterly activity report (LD-2). That, in turn, depends on whether the entity meets one of the three conditions of the LDA (2 U. S.C. 1603(b)(4) ) and 2) the entity must have an interest in the specific lobbying issues listed on the quarterly activity report (LD-2). If a foreign entity has an interest in the specific issues, the quarterly activity report (LD-2) requires a description of that interest. For the sake of clarity the registrant should indicate whether the foreign entity(s) isare the same as identified on the registration. The requirement to disclose a foreign interest is not contingent upon the entity making a contribution of 5,000 or more to the registrant during that particular reporting period. Example: Name of foreign entity, identified on Registration (LD-1), exports type of product to United States and would benefit from specific desired outcome. Filers are expected to use reasonable care when filling out and submitting registrations (LD-1), quarterly activity reports (LD-2), and semiannual contribution reports (LD-203). Section 7 Semiannual Reporting of Certain Contributions When and Why a Report is Needed Registrants and lobbyists must file a semiannual contribution report (LD-203) by July 30 and January 30 (or on the next business day should either day occur on a weekend or holiday) for each semiannual period in which a registrant or lobbyist remains active (and regardless of whether they do or do not make reportable contributions). An active registrant is one that has not filed a valid termination report for all clients. An active lobbyist is an individual who has been listed on any registration (LD-1) or quarterly activity report (LD-2) and who has not been terminateddelisted by the registrant. If a lobbyist is listed as active on a quarterly activity report (LD-2) for all or any part of a semi-annual period, he or she must file a contribution report (LD-203) for that period (see Guidance Section 8). 2 U. S.C. 1604 states that each person or organization who is registered or is required to registerand each employee who is or is required to be listedas a lobbyistshall file a report. Thus, the requirement to file a contribution report (LD-203) falls upon all lobbyists who were listed on a registration (LD-1) or quarterly activity report (LD-2), regardless of whether they were required to be listed (as in the case in which a registrant listed an individual as a lobbyist in an abundance of caution). Any lobbyist who is reported on a registration (LD-1) or quarterly activity report (LD-2) must file a contribution report (LD-203), unless that lobbyist has been terminateddelisted on the quarterly activity report (LD-2) for all clients of the registrant prior to the beginning of the relevant LD-203 filing period. The Secretary and the Clerk view the registration (LD-1) and quarterly activity report (LD-2) as determinative for an individual lobbyists obligation to file a contribution report (LD-203). Sole proprietors and small lobbying firms are reminded that two contribution reports are required: one filed by the registrant and one filed by the listed lobbyist (even if the lobbyist is the registrant and vice versa). Example: A sole proprietor is registered identifying the sole proprietorship business name as the registrant name. The lobbyists name is also listed as a lobbyist on the registration (LD-1) and on subsequent quarterly activity reports (LD-2). When the registrant contribution report (LD-203) is due from the registrant sole proprietorship business organization, the lobbyist contribution report (LD-203) is also due from the individual lobbyist. Two contribution reports must be filed, one report using the registrant login ID and password, and one report using the lobbyist login ID and password. Filers are expected to use reasonable care when filling out and submitting registrations (LD-1), quarterly activity reports (LD-2), and semiannual contribution reports (LD-203). The coverage periods for the semiannual reports are January 1 through June 30, and July 1 through December 31. The Secretary and the Clerk do not have the authority under the LDA to grant extensions for filing lobbying disclosure documents. Mandatory Electronic Filing The LDA (2 U. S.C. 1604 ) requires mandatory electronic filing of all lobbying registrations and reports. The only exception to mandatory electronic filing is for the purpose of compliance with the Americans with Disabilities Act. The online electronic filing system provides usability for people with vision impairments who have the appropriate software and hardware. If you have questions or need assistance regarding additional ADA accommodations, please contact the Senate Office of Public Records at (202) 224-0758. It is necessary for each active lobbyist to obtain hisher individual user identification number and password in order to file semiannual lobbyist contribution reports (LD-203) electronically with the Secretary and Clerk. The registrant must add every lobbyist name into the contribution reporting system (under the Manage Lobbyist tab) in order for the individual lobbyist to obtain an identification number and set up a private password. Each and every registrant and lobbyist is responsible for maintaining the confidentiality and use of the user password and for all filings made using their assigned user ID and password. Filers should notify the Secretary and Clerk immediately upon learning of any unauthorized use of a user ID andor password, as it is presumed that filings are made by the filer. Semiannual Reporting of Certain Contributions - Contents of Report The core information required by the LDA (2 U. S.C. 1604(d) ) and incorporated into the semiannual contribution report (LD-203) is: (1) certain contributions that are not disclosed in the quarterly activity report (LD-2) and (2) a certification that the filer has read and understands the gift and travel provisions in the Rules of both the House of Representatives and the Senate, and that the filer has not knowingly violated the aforementioned Rules. The LDA (2 U. S.C. 1604(d) ) requires specific information regarding certain contributions and payments made by the filer (i. e. each active registrant and active lobbyist), as well as any political committee established or controlled by the filer. In determining contributions andor payments to report, it is important to note that, in some cases, a leadership PAC (as defined by the Federal Election Campaign Act, FECA) or a former leadership PAC (for example, in the case of a lobbyist who was previously a covered official) may be a political committee established, financed, maintained, or controlled by a lobbyist. Also, a political committee that has changed from a principal campaign committee into a multicandidate committee (defined in the FECA) could be considered to have been established by a covered official or federal candidate. Finally, the FECA defines those organizations that may establish separate segregated funds (SSFs). The LDA (2 U. S.C. 1604(d) ) requires the filer to disclose for itself, and for any political committee the filer establishes or controls: The date, recipient, and amount of funds contributed (including in-kind contributions) to any Federal candidate or officeholder, leadership PAC, or political party committee (registered with the Federal Election Commission), if the aggregate during the period to that recipient equals or exceeds 200. Please note that contributions to state andor local candidates and committees not required to be registered with the Federal Election Commission need not be disclosed. The date, the name of honoree andor honorees, the payee(s) and amount of funds paid for an event to honor or recognize a covered Legislative Branch or covered Executive Branch official (except for information required to be disclosed by another entity under 52 U. S.C. 30104 ). The date, the name of honoree andor honorees, the payee(s) and amount of funds paid to an entity or person that is named for a covered Legislative Branch official, or to an entity or person in recognition of such official (except for information required to be disclosed by another entity under 52 U. S.C. 30104 ). The date, recipient, the name of the covered official, the payee(s) and amount of funds paid to an entity established, financed, maintained, or controlled by a covered Legislative or Executive Branch official or to an entity designated by such official (except for information required to be disclosed by another entity under 52 U. S.C. 30104 ). A non-voting board member (e. g. honorary or ex-officio) does not control an organization for these purposes. For purposes of the LDA, the term designated, for instance, includes a covered legislative branch officials or covered executive branch officials directing a charitable contribution in lieu of an honoraria pursuant to House, Senate, or executive branch Ethics rules. It also includes a payment that is directed to an entity by a covered official who is also on the board of the entity. In contrast, a contribution following a mere statement of support or solicitation does not necessarily constitute a reportable event under (2 U. S.C. 1604(d) ), without some further role by a covered official. Please note that a charitable organization established by a person before that person became a covered official and where that covered official has no relationship to the organization after becoming a covered official, is not considered to be one established by a covered official. Please also note that a covered officials de minimis contribution to a charity (in proportion to the charitys overall receipts of contributions) is not an indication of financing, maintaining, or controlling the charity (although supplemental facts might require reporting the contribution). The date, the name of honoree andor honorees, the payee(s) and amount of funds paid for a meeting, retreat, conference, or other similar event held by, or in the name of, one or more covered Legislative Branch or covered Executive Branch officials (except for information required to be disclosed by another entity under 52 U. S.C. 30104 ). Costs related to non-preferential sponsorship of a multi-candidate primarygeneral election debate for a particular office do not have to be disclosed on an LD-203 report. The date, the name of honoree, the payee(s) and amount of funds equal to or exceeding 200 paid to each Presidential library foundation and each Presidential inaugural committee. Please note that contributions to the official Presidential Transition Organization (PTO) of the President-elect and Vice President-elect are reportable under the Presidential Transition Act and not reportable under the LDA. In the case of items 26 above, if a lobbyist makes a reportable payment but is reimbursed by a registrant, the registrant reports the payment as its own, rather than the lobbyist reporting the payment. This section of the LDA (2 U. S.C. 1604(d) ) is written broadly, and, in light of other legal provisions, it would be prudent to consult with the appropriate Ethics Committee, or the Office of Government Ethics, in order to determine if any event listed above is otherwise prohibited under law, Senate or House Rules, or Executive Branch regulations. For some events, it may be prudent to consult with the Federal Election Commission as well. Please note that the LDA and the Federal Election Campaign Act are not harmonized to contributions of exactly 200. Example 1: In State A, a group of constituents involved in widget manufacturing decide to honor Senator Y and Representative T with the Widget Manufacturing Legislative Leaders of 2015 plaques. Registrant B is aware that Y has checked with the Senate Select Committee on Ethics regarding her ability to accept the award and attend the coffee, and T has checked with the House Committee on Ethics. B pays caterer Z 500 and Hotel H 200 to partially fund the event. B would report that it paid 500 to Z and 200 to H on November 20, 2015 for the purpose of an event to honor or recognize Y and T with the plaques. Example 2: After checking to discover if the activity is permissible, Lobbyist C contributes 300 on June 1, 2015 to Any State University toward the endowment of a chair named for Senator Y. C would report the information above noting that the payment was made to Any State for the endowment of Ys chair. Example 3: Senator Y has been asked to speak at a conference held in Washington, D. C. sponsored by a professional association of which Registrant B is a member. B makes a donation of 100 to Charity X in lieu of the association paying a speaking fee (i. e. a contribution in lieu of honoraria). B would disclose a contribution of 100 on the date of the payment, with the notation that the payment was made as a contribution in lieu of honoraria to an entity designated by Y. Example 4: There is a large regional conference on Saving Our River, sponsored by three 501(c)(3) organizations. Senator Y and Representative T are given Champions of Our River awards at a dinner event that is part of the conference. Registrant B contributes 3,000 specifically for the costs of the dinner event, paying one of the sponsors directly. At the time of the specific or restricted contribution, B was aware that Y and T would be honorees. Regardless of whether B is a sponsor under House or Senate gift rules and although B is not listed on the invitation as a sponsor (or the like) nor is publicly held out as a sponsor (or the like), since B partially paid for the cost of the event, B would disclose a payment of 3,000 on the relevant date payable to the sponsor with the notation that Y and T were honored. Example 5: Registrant B, an industry organization, hosts its annual gala dinner and gives a Legislator of the Year award to Representative T. Revenues from the gala dinner help fund Registrant Bs activities throughout the year. Registrant B must report: 1) the cost of the event (hotel, food, flowers, etc. but not indirect costs such as host staff salaries and host office overhead) 2), the payee(s) (as a convenience to filers, separate vendors may be aggregated by using the term various vendors) and 3) that the event honored Representative T. Please note that B must still separately report the cost of any item that B gave T. The fact that the event helped raise funds for the organization does not change the reporting requirement, though it could be noted in the filing. Example 6: Registrant B, an industry organization, has an annual two-day Washington fly-in for its members. Among the events for its members is an event on The Importance of Industry G to the U. S. Economy. Senator T is listed on the invitation as a speaker at the event. Based on these facts alone, Registrant B would not need to report the event under this section. For a covered official to speak at such an event would not, in and of itself, form the basis for concluding that the official is to be honored or recognized. Supplemental facts might require reporting the cost of the event. For example, if Senator T were given a special award, recognition, or honor (which may not necessarily be through the receipt of a physical object) by the organization at the event, the cost of the event would have to be reported, even if the invitation did not indicate that such would be given. Simply designating a covered official as a speaker at an event at which the covered official receives a special award, recognition, or honor, will not permit the filer to avoid or evade reporting the expenses of the event. Example 7: Senator Y and Representative T are honorary co-hosts of an event sponsored by Registrant R to raise funds for a charity, which is not established, financed, maintained, or controlled by either legislator. Y and Ts passive allowance of their names to be used as co-hosts, in and of itself, is not sufficient to be considered honored or recognized. The purpose of the event is to raise funds for Charity V, not to honor or recognize Y or T. Nor are these facts (i. e. being passive honorary co-hosts), in and of themselves, sufficient to treat the event as being held by or in the name of Y or T. Supplemental facts might require reporting the cost of the event. Example 8: Registrant R sponsors an event to promote Widget Awareness. The Honorable Cabinet Secretary Z is listed on the invitation as an attendee or special invitee but will not receive an honor or award at the event. Based on these facts alone, R would not need to include the costs of this event on Rs disclosure under this section. Mere listing of Zs anticipated attendance at an event the purpose of which is to promote Widget Awareness, in and of itself, is not sufficient to be considered honored or recognized. Use of the phrase The Honorable in this context is consistent with widely accepted notions of protocol applicable to referencing certain very senior government officials. Supplemental facts might require reporting the cost of the event. For instance, if Z received a special award, honor, or recognition by R at the event, R would have to report the costs of the event noting that Z was being honored or recognized. Example 9: Registrant B buys a table at a dinner event sponsored by a 501(c) organization to honor Representative T but Registrant B is not considered a sponsor of the event under House and Senate gift rules. Lobbyist C pays the 150 individual ticket cost to attend the dinner, but is not considered a sponsor of the event under House and Senate gift rules. The purchase of a table or ticket to another entitys event, in and of itself, is not sufficient to be considered paying the cost of an event. Supplemental facts might require reporting the cost of the event. For example, if (1) B or C undertake activities such that B or C becomes a sponsor of the event for House andor Senate gift rule purposes or (2) B or C purchase enough ticketstables so that it would appear that they are paying the costs of the event andor would not appear to be just ticket or table-buyers (regardless of whether B or C is a sponsor under House or Senate gift rules), then B or C would need to report the costs incurred by B or C (as the case may be) for the event, noting that Representative T was the honoree. In the case of filers purchasing multiple tickets andor tables to an event, a case-by-case analysis will be needed to determine if the quantity is such that it would appear that the filer is paying the costs of the event. Example 10: Lobbyists C and D serve on the board of a PAC as member and treasurer respectively. As board members, they are in positions that control direction of the PACs contributions. Since both are controlling to whom the PACs contributions are given, they must disclose applicable contributions of the PAC on their semiannual LD-203 reports. If C and D serve on the board of a Separate Segregated Fund (SSF), they may report that they are board members of an SSF in lieu of reporting the SSFs applicable contributions as long as the SSFs contributions are reported in the connected organizations semiannual contribution report (LD-203). Example 11: Registrant L holds an annual fundraising event that honors one person from each of the 50 states whom L deems to have played a significant role for the cause L supports. In 2015, four of the honorees were covered legislative and executive officials. L must disclose the total amount that it paid for the event, disclosing in the payee section various vendors, and disclosing the names of the four covered officials. Although not required, and thus at its option, L could note in the comments section that four of the 50 honorees were covered officials. This section of the LDA (2 U. S.C. 1604(d) ) does not contemplate a breakdown, delineation, or separation of expenses. Example 12: Registrant O is a university. In June 2015, in conjunction with its commencement event, O conferred an honorary degree upon Senator P. O would report all payments relating to the commencement event (chair rental, lunch for honorees, etc.) on its semiannual contribution report (LD-203), listing various vendors as the payee, and Senator P as the honoree. Although not required, and thus at its option, O could comment that P received an honorary degree. The semiannual contribution report (LD-203) requires a certification that the filer has read and is familiar with those provisions of the Standing Rules of the Senate and the Rules of the House of Representatives relating to the provisions of gifts and travel and has not provided, requested, or directed a gift, including travel, with knowledge that receipt of the gift would violate either Chambers Rules. Filers check the box to make this certification, and the users ID and password verifies the filers identity. Each and every registrant and lobbyist is responsible for maintaining the confidentiality and use of the user password and for all filings made using their assigned user ID and password. Filers should notify the Secretary and Clerk immediately upon learning of any unauthorized use of a user ID andor password, as it is presumed that filings are made by the filer. Please note that in the case of a registrant, a signatory is an individual who is responsible for the accuracy of the information contained in the lobbying registration or report. In all cases an individual lobbyist is responsible for all information contained in his or her report. Under the LDA (2 U. S.C. 1605 ), the Secretary and Clerk refer to the U. S. Attorney the names of registrants and lobbyists who fail to provide an appropriate response within sixty (60) days to either officers written communication rather than the name of the signatory. Both signatories and any third-party preparers should retain appropriate documentation to verify report contents. Third-party preparers should also retain appropriate documentation to demonstrate that they have authorization to make such filings on behalf of all filers (including lobbyist-employees of registrants) using their services. Each registrant and active lobbyist, regardless of any contribution activity or any lack thereof, must file a semiannual contribution report (LD-203) due to the certification provision. Section 8 Termination of a LobbyistTermination of a Registrant TerminationDelisting of a Lobbyist The LDA is not specific as to how far into the future the registrant should project an expectation that an individual will act as a lobbyist. It seems neither realistic nor necessary to expect registrants to make such projections beyond the next succeeding quarterly reporting period. Accordingly, if a registrant reasonably expects an individual to meet the definition of a lobbyist in either the current or next quarterly period, the lobbyist should remain in an active status. If a registrant does not believe this to be the case, the lobbyist can be delisted from the list of lobbyists for the registrant or client. A registrant may terminate a lobbyist by delisting the name only when (i) that individuals lobbying activities on behalf of that client did not constitute at the end of the current quarter, and are not reasonably expected in the upcoming quarter to constitute, 20 percent of the time that such employee is engaged in total activities for that client or (ii) that individual does not reasonably expect to make further lobbying contacts. In order to properly terminatedelist a lobbyist, the registrant must complete the Information Update page of the quarterly activity report (LD-2), which is used to Update Previously Reported Lobbyist names who are no longer expected to act as lobbyists for the client due to changed job duties, assignments, or employment status. Amending the registration (LD-1) or quarterly activity report (LD-2) to erase a previously listed lobbyist, is not a proper lobbyist terminationdelisting. Simply omitting a lobbyist name from a quarterly activity report is not sufficient to terminatedelist a lobbyist name. Example 1: Lobbying Firm Y registers for Client Z on March 15, 2015, listing employees A, B, C, and D on the registration (LD-1). For the first quarterly reporting period in 2015, Y will list A, B, and C on the quarterly activity report (LD-2). D has no lobbying activities for that quarterly period, so he would not be listed. During the second quarter of 2015, D leaves firm Y to start his own lobbying business. For the second quarterly period, Y will report that D no longer meets the definition of lobbyist for Client Z and delist D in the Information Update page of the quarterly activity report (LD-2). Example 2: Lobbying Firm Y registers for Client Z as above listing the aforementioned A, B, C, and D as lobbyists on March 15, 2015. One month after registration, C and D, who engaged in lobbying activities for Z as partners of Y, decide to leave the partnership effective June 1, 2015. On the Q2 Report for 2015, Y would report any lobbying activity for C and D on the quarterly activity report (LD-2). Y would also reflect C and Ds departure by delisting them on the Information Update page in the same report. An individual who no longer meets the definition of lobbyist under 2 U. S.C. 1602(10) can be relieved from having to file a contribution report (LD-203) for future semiannual periods by properly delisting the lobbyist name on the quarterly activity report (LD-2). This is accomplished by the registrant listing such an individual on the Information Update page of the quarterly activity report (LD-2) for each client for which the individual was previously listed. The obligation to file a contribution report (LD-203) arises from being listed as a lobbyist and not being terminateddelisted by the registrantemployer. Thus, if a lobbyist has not been properly terminateddelisted on the Information Update page of the quarterly activity report (LD-2) for every client for which the lobbyist was listed, the Secretary and Clerk will expect to receive a semiannual contribution report from himher. Example: Registrant A employs Lobbyist C who has lobbying activity on behalf of Client R in January and February 2015. In March, Lobbyist C no longer expects to engage in lobbying activities for R or any other client in the firm, although C will continue to do non-lobbying consultation for numerous clients. A delists Lobbyist C as an active lobbyist by listing C on the Information Update page of the quarterly activity report (LD-2) for the Q1 reporting period, and C is not listed on subsequent quarterly activity reports. However in July, Lobbyist C is required to file a contribution report (LD-203) due July 30 disclosing his activity from January 1 through the date of his terminationdelisting. Termination of a RegistrantClient Relationship Under the LDA (2 U. S.C. 1603(d) ), a lobbying firm may terminate a registration for a particular client when it is no longer employed or retained by that client to conduct lobbying activities and anticipates no further lobbying activities for that client. An organization employing in-house lobbyists may terminate its registration when in-house lobbying activities have ceased and are not expected to resume. Similarly, in situations in which a registration is filed in anticipation of meeting the registration threshold that subsequently is not met, a registrant also has the option of termination. The obligation to report quarterly under the LDA arises from active status as a registrant a report disclosing the final lobbying activity of a registrant is mandatory. In order to terminate the registration, the registrant must file the quarterly activity report (LD-2) by the next quarterly filing date, checking the Termination Report box, and supplying the date that the lobbying activity terminated. A valid termination report discloses lobbying income or expenses and any lobbying activity by lobbyists during the period up to and including the termination date. Example 1: Lobbying Firm A accepted a contract with Client B on January 1, 2015, began lobbying activities, and timely registered on or before February 14. On March 31, the contract with B ended. Lobbying Firm A must file a quarterly activity report (LD-2) by April 20, 2015, disclosing the lobbying income from and lobbying activity for Client B that took place during the period January 1 through March 31. In the filing system, the firm will select the First Quarter and check the box for a Termination Report and enter the termination date as 3312015. Example 2: Corporation C filed its registration on February 14, 2015, listing employee E as its only lobbyist. Through March 31, E spends less than 20 percent of her total time in lobbying activities. C would not have filed a registration if it had foreseen that its lobbying activities would be so limited, and there is no expectation that E or any other employee of C will meet the 2 U. S.C. 1602(10) definition of lobbyist for the AprilJune quarterly period nor that lobbying expenses will exceed 13,000. While Corporation C as a registrant must file a report for JanuaryMarch 2015, C will check the Termination Report box and enter 33115 as the termination date. C will also disclose the amount of expenses for the reporting period, and Es lobbying activity for the reporting period. Section 9 Relationship of the LDA to Other Statutes Lobbying Disclosure and FARA The LDA reflects a determination that the Foreign Agents Registration Act (FARA) standards are appropriate for lobbying on behalf of foreign governments and political parties, but that LDA disclosure standards should apply to other foreign lobbying. An agent of a foreign commercial entity is exempt under FARA if the agent has engaged in lobbying activities and registers under the LDA (2 U. S.C. 1603 ). An agent of a foreign commercial entity not required to register under the LDA (such as those not meeting the de minimis registration thresholds) may voluntarily register under the LDA. The statute affirms the bright line distinction between governmental and non-governmental representations, and is not meant to shroud foreign government enterprises. Questions relating to the Foreign Agents Registration Act must be directed to the Department of Justice Foreign Agent Registration Unit at (202) 233-0776 or (202) 233-0777, or by email at fara. publicusdoj. gov. LDA and IRC Restrictions on lobbying by tax-exempt organizations are governed by the definitions in the Internal Revenue Code (IRC), not those of the LDA. The LDA and the IRC intersect in three different ways. First, the LDA (2 U. S.C. 1610 ) defines which registrants are eligible for the safe harbor. This allows entities that are required to report and do report lobbying expenditures under 26 U. S.C. 6033(b)(8) of the IRC to use IRC definitions for purposes of LDA sections 2 U. S.C. 1603(a)(3) and 2 U. S.C. 1604(b)(4). The LDA (2 U. S.C. 1610 ) also allows entities that are subject to 26 U. S.C. 162(e) of the IRC to use IRC definitions for purposes of LDA sections 2 U. S.C. 1603(a)(3) and 2 U. S.C. 1604(b)(4) . Second, the LDA advises registrants regarding how they should use IRC definitions. Registrants who make the LDA expense election must use for other reporting the IRC definitions (including the IRC definition of a covered Executive Branch official) for Executive Branch lobbying, and the LDA definitions for Legislative Branch lobbying. Third, the LDA allows electing registrants to insert the amount that is ultimately reportable to the Internal Revenue Service for LDA quarterly activity reports (LD-2). LDA and False Statements Accountability Act of 1996 The False Statements Accountability Act of 1996, amending 18 U. S.C. 1001. makes it a crime knowingly and willfully: (1) to falsify, conceal, or cover up a material fact by trick, scheme, or device (2) to make any materially false, fictitious, or fraudulent statement or representation or (3) to make or use any false writing or document knowing it to contain any materially false, fictitious, or fraudulent statement or entry with respect to matters within the jurisdiction of the Legislative, Executive, or Judicial branch. The False Statements Accountability Act does not assign any responsibilities to the Secretary and the Clerk. LDA and Prohibitions on the Use of Federal Funds for Lobbying The LDA does not itself regulate lobbying by federal grantees, or contractors, though other laws, as well as contractual prohibitions, may apply. Questions concerning lobbying activities of federal grantees or contractors should be directed to the appropriate agency or office administrating the contract or grant. Note, however, that 2 U. S.C. 1611 prohibits 501(c)(4) organizations which engage in lobbying activities from receiving federal funds through an award, grant, or loan. Section 10 Public Availability The LDA requires the Secretary of the Senate and the Clerk of the House of Representatives to make all registrations and reports available for public inspection over the Internet as soon as technically practicable after the report is filed. Filers are encouraged to use the online databases of lobbying reports to verify compliance. Each database is searchable, sortable, and downloadable. Registrations and reports are available online at the House website at lobbyingdisclosure. house. gov. as well as the Senate website at senate. govlobby . Section 11 Review and Compliance The Secretary of the Senate (Office of Public Records) and the Clerk of the House (Legislative Resource Center) must review, verify, and request corrections in writing to ensure the accuracy, completeness, and timeliness of registrations and reports filed under the LDA. Section 12 Penalties Whoever knowingly fails: (1) to correct a defective filing within 60 days after notice of such a defect by the Secretary of the Senate or the Clerk of the House or (2) to comply with any other provision of the Act, may be subject to a civil fine of not more than 200,000, and whoever knowingly and corruptly fails to comply with any provision of this Act may be imprisoned for not more than 5 years or fined under Title 18, United States Code, or both. For Further Information Senate Office of Public Records 232 Hart Senate Office Building Washington, DC 20510 (202) 224-0758 senate. govlobby Legislative Resource Center 135 Cannon House Office Building Washington, DC 20515 (202) 226-5200 lobbyingdisclosure. house. gov 1 The Secretary and the Clerk review the Guidance annually. Any questions, comments, and suggestions should be directed to the Senate Office of Public Records and the House Legislative Resource Center. Download PDFOBSERVA AQU UN VIDEO DE LA PRIMERA CLASE Inscripcin a este diplomado: 800.000 Introduccin El ao 2016 es el primer periodo de reporte de estados financieros bajo NIIF, por lo cual es importante que usted, seor Contador, tenga claro el derrotero a seguir para logar un cierre exitoso de estados financieros bajo las nuevas normas. Este cierre bajo NIIF tiene particularidades que no se haban presentado en la historia del pas, por lo cual es normal que los preparadores de informacin financiera se enfrenten a situaciones desconocidas, donde se pondr a prueba su juicio profesional. Adems de lo anterior, recuerde que durante los aos 2016 al 2019, las entidades debern llevar unos registros especiales que sern requeridos por la DIAN. Estos registros especiales son el Libro Tributario, o el Libro de Registro de Diferencias. El ao 2016 es el primer ao en el cual se prepararn estos nuevos informes. Por todo lo anterior, hemos preparado este diplomado para ofrecerle un completo programa de actualizacin, de la mano de nuestros experimentados conferencistas, quienes aclararn aspectos a tener en cuenta en este proceso de cierre. Participar en este Diplomado le dar las herramientas necesarias para llevar a cabo su cierre con xito. Justificacin Lo hemos expresado en varias oportunidades al terminar el ao 2016 concluye un proceso tcnico especial para los profesionales de la contadura pblica, debido a la multiplicidad de temas que deben conocerse para realizar un exitoso cierre contable. Es necesario hacer un recorrido por temas de vital importancia para actualizacin en Estndares Internacionales, revisora, auditora, tributaria, laboral y comercial, teniendo en cuenta el surgimiento de nuevos conceptos y normatividades de donde se originan inquietudes permanentes, los cuales tienen incidencia en la preparacin de la informacin que se requiere para asegurar un efectivo cierre contable y fiscal. Entre estos aspectos que seguro usted ha escuchado y tenga inters en profundizar, tenemos los relacionados con: la utilizacin del libro tributario o el sistema de registro de diferencias modificaciones en el RUT exigencias de la DIAN y la Superintendencia de Sociedades como entes de control y supervisin transicin entre las normas contables y tributarias entre el aos 2016 y 2019 conciliacin entre la renta contable y la fiscal, en las cuales se involucran los efectos fiscales derivados, y quizs no tenidos en cuenta, relacionados con el reconocimiento de los ajustes, reclasificaciones y correcciones al elaborar el ESFA sin olvidar que hay Decretos nicos reglamentarios, exigencia de las polticas establecidas, notas y revelaciones, y la comparabilidad 2015 y 2016 de los Estados Financieros al corte del 31 de Diciembre, no solo los obtenidos bajo normas locales, sino tambin internacionales . En este proceso tampoco puede hacerse caso omiso de las circunstancias del pas que rodean la finalizacin del ao, como son una muy posible Reforma Tributaria estructural y la aplicacin del Plan Piloto establecido por la DIAN. Cada uno de estos temas, como lo podrn ver en detalle en el contenido del diplomado, sern abordados por reconocidos profesionales en cada materia, quienes, adems de sus conocimientos, ponen a su disposicin la pedagoga y metodologa apropiadas para un diplomado en lnea. Brindar a los participantes la conceptualizacin y las herramientas prcticas en diferentes temas de actualizacin contable y tributaria, que les permita una adecuada preparacin de la informacin para realizar el cierre contable y fiscal por el perodo 2016. Lo anterior teniendo en cuenta los principios y normatividad vigentes bajo normas locales y Estndares Internacionales. Metodologa El diplomado utiliza una metodologa terico-prctica, facilitando la participacin de los asistentes y el anlisis de casos. A travs de nuestra plataforma los asistentes podrn: Escuchar y ver al conferencista en una modalidad de videoconferencia Interactuar en el foro destinado exclusivamente para este diplomado, realizando preguntas yo ayudando a otros participantes a resolver sus dudas Acceder al material, el cual estar disponible para que nuestros participantes lo utilicen cuantas veces lo deseen Disponer en cada una de las sesiones de los casos prcticos preparados en Excel A quin va dirigido A los gerentes, administradores, contadores, revisores fiscales, consultores y dems personas involucradas en el manejo de la informacin contable y tributaria para el cierre del ao 2016. Por qu se debe tomar el Diplomado El diplomado ofrece un novedoso compendio de temas contables y tributarios indispensables en la preparacin de la informacin contable y financiera bajo los nuevos marcos normativos Es un diplomado que no solo cuenta con profesionales con amplio conocimiento y experiencia en cada una de las temticas que se desarrollan, sino tambin hemos sido rigurosos en que sus metodologas incluyan la prctica Porque el quehacer contable requiere que permanezcamos en constante actualizacin de los conceptos y normatividades que con frecuencia cambian. Con la idea de ser innovadores estamos agregando en este diplomado dos temas de alto inters profesional, como son la obligada aplicacin a partir del 2017 de las Normas de Aseguramiento de la informacin NAI y los cambios propuestos para modificar en forma sustancial la profesin en el Anteproyecto de Ley 077. Conferencista y temario Juan David Maya Estndares Internacionales: lo que debe saber para el cierre del ao 2016 Aplicabilidad del Decreto nico Reglamentario de las Normas Internacionales, DUR 2420 del 2015 Estados financieros comparativos 2015-2016, Grupo 2 Bajo normas locales Bajo Estndares Internacionales El estado de situacin patrimonial (balance) El estado de resultados (cuenta de prdidas y ganancias) El estado de evolucin del patrimonio neto y estado de resultados integrales El estado de flujo de efectivo (estado de origen y aplicacin de fondos) Las notas y revelaciones a los estados financieros bajo Estndares Internacionales Notas generales a los estados financieros Notas sobr e las bases de preparacin y presentacin de los estados financieros Notas sobre las nuevas normas e interpretaciones no adoptadas en Colombia Notas relacionadas con las principales polticas aplicadas en la empresa Notas sobre la naturaleza y alcance de los riesgos de instrumentos financieros Notas de presentacin detallada de la informacin financiera Notas de caractersticas especficas relacionadas con los impuestos e impuesto diferido Notas sobre eventos subsecuentes Notas sobre adopcin por primera vez de los Estndares Internacionales (excepciones y exenciones) Notas explicativas a los ajustes realizados en el proceso de transicin de las Normas Colombianas de Informacin Financiera NCIF Notas sobre aprobacin de estados financieros Modelos de informes, certificaciones y dictmenes utilizables para asambleas o juntas de socios antes del 31 de marzo del 2017 Aplicando normas locales (Decretos 2649 y 2650 de 1993) Aplicando Estndares Internacionales, Grupo 2 Polticas aplicables en los Estndare s Internacionales: Caractersticas Preparacin Aplicacin Exigencias por los entes supervisores Alexander Cobo Informacin a reportar para cruce con terceros Informacin exgena 2016 Requerimientos de la DIAN para cruce de informacin Artculos del Estatuto Tributario Inscripcin en el Registro Nacional de bases de datos RNBD Jos Hernando Zuluaga Marn Temas de actualidad que usted debe saber sobre la profesin contable Quin tiene los derechos de autor vigentes sobre los Estndares Internacionales y las NIA Anteproyecto de Ley 77 que reforma la profesin Cdigo de Comercio La Ley 43 de 1990: Se establece un mayor pago de inscripcin Obligacin a egresados a tener 3 aos de prctica Obligacin de actualizacin para ejercer la profesin Revisora fiscal Consejo Tcnico de la Contadura Junta Central de Contadores Investigacin disciplinaria Juan Fernando Meja Diferencias entre Estndares Internacionales y normatividad local para efectos tributarios. La DIAN, los impuestos y los Estndares Internacionales Libro tributario (opcional) Sistema de registro de diferencias (obligatorio) Efectos fiscales de reconocimientos que pueden esconder evasin: En ajustes En reclasificaciones En correcciones Impuesto diferido ao 2016 Impuesto diferido bajo normas locales Impuesto diferido bajo Normas Colombianas de Informacin Financiera NCIF Actualizacin contable y tributaria en Estndares Internacionales y normatividad local Conciliaciones para el cierre contable y fiscal. Transicin de las normas contables y tributarias en el Estndar Internacional para Pymes entre 2016 y 2019 150 preguntas y respuestas sobre requerimientos inmediatos para el cierre del ao 2016 Conferencistas J. Orlando Corredor Alejo El Dr. Jesus Orlando Corredor Alejo, es el fundador y gerente general de TRIBUTAR ASESORES S. A.S, empresa con ms de 17 aos de experiencia en servicios tributarios en los sectores financiero y real (industrial, comercio y servicios). ABOGADO de la Universidad Nacional CONTADOR PBLICO de la Universidad Javeriana ESPECIALISTA EN TRIBUTACION de la Universidad de los Andes Reconocimiento en suficiencia investigativa de la Universidad de Salamanca Espaa (Ao 2000) Curso de intensificacin en derecho Tributario Internacional, Universidad Austral de Buenos Aires Argentina Conjuez del Tribunal Administrativo de Cundinamarca seccin cuarta Vinculado a la actividad docente con las Universidades Javeriana, Externado de Colombia y Andes LECCIONES CORTAS DE DERECHO TRIBUTARIO Editores Hache S. A.S. Marzo del 2014APUNTE DE DERECHO TRIBUTARIO COLOMBIANO Editores Hache S. A.S. Marzo del 2014EL IMPUESTO DIFERIDO DE RENTA Fundamentacin terica y casos prcticos Editores Hache S. A.S. Septiembre de 2010EL IMPUESTO DE RENTA EN COLOMBIA Editorial Cijuf, cuarta edicin enero 2009.DOCUMENTOS TRIBUTARIOS Tercera edicin editorial Cijuf, enero de 2011 Juan David Maya Contador Pblico, Editor en Jefe y Lder de Investigacin en Estndares Internacionales del portal actualicese, con experiencia de ms de 7 aos en contabilidad y auditora. Docente y Consultor en Normas Internacionales de Informacin Financiera con ms de 700 horas dictadas en diferentes diplomados experiencia en implementacin de Estndares Internacionales en 14 entidades. Alexander Cobo Especialista en Gerencia Tributaria y Docencia para la Educacin Superior Contador Pblico de la Universidad del Valle Diplomado Normas Internacionales de Contabilidad y de Informacin Financiera, otorgado por Atlantic University Diplomado en Estndares Internacionales para pymes (C), Grupo ACB Constructores y Asesores SAS Diplomado en impuestos nacionales, municipales, departamentales, rgimen aduanero y cambiario Particip del curso operacin burstil en Colombia Seminario de Flujo de Caja y Proyecciones Financieras Seminario Stock futures and options Seminario Taller Convergencia a Estndares Internacionales de Informacin Financiera para empresas del sector real de la economa Seminario de capacitacin en NIIF para pymes, Grupo ACB Constructores y Asesores SAS Experiencia de 14 aos como asesor y consultor empresarial Experiencia en el ejercicio de la Revisora Fiscal Docente del Diplomado en Impuestos de la Universidad del Valle, sede Tulu Docente universitario, Universidad del Valle y Uniminuto Ha dictado ctedras de Matemticas financieras, contabilidad general, auditora, contabilidad de costos, derecho tributario empresarial Socio fundador y conferenciante de la compaa Grupo ACB Consultores y Asesores SAS Jaime Hernan Monclou Pedraza Contador Pblico titulado de la Universidad Central, Consultor con especializaciones en Revisora Fiscal de la Universidad Piloto de Colombia y en Derecho Tributario Internacional de la Universidad Externado de Colombia, miembro, Consejero Directivo del Instituto Colombiano de Derecho Tributario ICDT y del Instituto Nacional de Contadores Pblicos INCP. Docente de pregrados y posgrados de universidades, tales como: Pontificia Universidad Javeriana, Universidad de la Salle, Universidad Piloto de Colombia, Universidad Surcolombiana del Huila y Universidad Libre de Pereira. Amplia experiencia en seminarios y conferencias dictadas con reconocidas entidades dese 1997 hasta el 2016. Principales Publicaciones: Asobancaria: Actualizacin y Prctica Tributaria (1995-2002) Bancos de Bogot, Popular, Colmena y AV villas (1.9972.003). Auditoria a los sistemas de informacin en Empresas Sociales del Estado (20002006). Cartillas Declaracin de Renta 2010 al 2012 Editorial Nueva Legislacin. Manual Rgimen Tributario Especial 2009 al 2011 para entidades sin nimo de lucro Editorial Nueva Legislacin. Cartilla de IVA 2010 al 2012 Editorial Nueva Legislacin. Gildardo Hoyos Giraldo El profesor Gildardo Hoyos cuenta con una impresionante hoja de vida en el sector acadmico de las ciencias contables y tributarias, y ciertamente es uno de los conferencistas ms solicitados en nuestros eventos en vivo. Lo mejor es que el Dr. Hoyos ha logrado algo difcil en el medio docente: ha logrado traspasar la extraordinaria pedagoga que usa en los eventos presenciales al mundo virtual. Ameno, claro y con un lenguaje que no admite confusiones, el Doctor Gildardo nos acompaa en este Diplomado con su habitual humor y acertado manejo de los temas de la mano de un material de alto nivel que ha preparado por varios aos. Su palmars as lo ratifica: Contador Pblico de la Universidad Libre de Colombia Especialista en Impuestos y Planeacin Fiscal Maestra en Auditora Ambiental de la USC Especialista en Auditora Tributaria Postgrado en Gerencia de Sistemas de Informacin de ICESI Postgrado en Revisora Fiscal de la USC Docente Postgrado de Gerencia Tributaria de la UNILIBRE Conferencista de impuestos a nivel nacional Docente Postgrado de Gerencia Tributaria de la UNICALDAS Docente de Tributaria en Pregrado en la USC Docente de Auditoria Financiera en Pregrado en la USC Asesor tributario de importantes empresas a nivel nacional Luis Ral Uribe Medina Contador pblico, (U. San Buenaventura) con Maestra en Administracin de Empresas (Univalle), especialista en Calidad Total y Productividad (Univalle), diplomados en Gerencia Financiera (U. Libre), Comercio Exterior (SENA), Diplomado NIC-NIIF (U. Javeriana). Certificacin Internacional IFRS con ICAEW de Londres, Seminario de Reingeniera Contable (U. de los Andes). Capacitacin NIIF Banco Mundial Bogot 40 Hs CTCP, 2012, capacitacin Seminario Internacional NIIF Buenos Aires Argentina. 2012 (16 horas), Certificacin Internacional NIIF por ICAWE y permanente actualizacin tributaria. Ms de 30 aos de experiencia profesional empresarial: Carvajal SA. Productos Quaker (7 aos), Quintex SA (gerente de contabilidad), Colombina SA. Jorge Arabia y CIA (contralor), y Organizacin Harinera del Valle (11 aos). Docente universitario (Universidades de San Buenaventura, Javeriana, San Martn, Centro Superior, USC, Libre, Cooperativa Cali, U. Cooperativa de Colombia Barrancabermeja, U. Popular del Cesar Valledupar y Aguachica, U. EAFIT sede Pereira, U. San Buenaventura - Cartagena, Unicolombo Cartagena, U. del Magdalena Santa Marta, Fundacin Universitaria Popayn, U. de Santander Ccuta. Consultor NIC-NIIF (IFRS), director ejecutivo de la Asociacin de Contadores ADECONTA. Lder Uribe y Asociados Consultores SAS, Asesoras Contables, Administrativas, Financieras, Tributarias. Capacitacin. Director de diplomados y seminarios NIC-NIIF en varias ciudades: Cali, Bogot, Pereira, Ccuta, Manizales, Popayn. Jos Hernando Zuluaga Es un entusiasta Contador Pblico y Administrador de Empresas, con varias especializaciones y diplomados (Gestin de Calidad y Contralora Financiera, entre otras). En trminos generales, el Dr. Zuluaga ha pasado por todas las labores que corresponden al Contador Pblico. Desde el mantenimie nto de libros contables de 18 columnas (como se haca algunas dcadas atrs), hasta ser Revisor Fiscal y Consultor Empresarial en empresas de alto calibre. Adems, es un consumado docente, ya que en toda su vida profesional ha estado vinculado a la academia como profesor, investigador o director de carrera (en la Pontificia Universidad Javeriana). Alexander Coral Ramos Abogado, con postgrados en Derecho Administrativo y Constitucional profesor universitario en pregrado y posgrado conferencista a nivel nacional, autor de varios libros de derecho laboral, seguridad social y propiedad horizontal experto tambin en derecho mercantil ganador con calificacin del 100 en pruebas para ingresar al INPEC y consultor jurdico empresarial del sector caero, industrial y comercial. Juan Fernando Meja Contador Pblico de la Universidad de Antioquia, especialista en impuestos de la Universidad Externado de Colombia certificado Internacional IFRS emitido por ACCA (Asociacin de Contadores Certificados, con sede en Londres). Ex consultor NIIF del Programa de Naciones Unidas para el Desarrollo - PNUD-(2003) donde particip en los primeros estudios que se hicieron en Colombia para la modernizacin contable. Ex-asesor de la Contadura General de la Nacin (Asesor en Doctrina Contable del Rgimen de Contabilidad Pblica armonizado Particip en el Proyecto de Ley 165 de 2007 que origin la Ley 1314 de 2009 sobre Convergencia Contable en Colombia. Realiz la conversin de los estados financieros a las NIIF en Homecenter Colombia (2008) Es docente NIIF de la Pontificia Universidad Javeriana y de la Universidad de la Sabana. Tambin es docente NIIF de la Maestra en Finanzas de la Universidad del Azuay en Ecuador y del Master de Gestin empresarial de la Universidad Complutense de Madrid, Espaa. Ha sido asesor de la implementacin NIIF en Seguros del Estado, La Equidad Seguros, Mac Pollo, Pollos el Bucanero, Pat Primo y Sodimac Home Center, diferentes cajas de compensacin familiar, Hyundai de Colombia, Constructora Parque Central, entre otras importantes compaas Colombianas. CEO de GlobalContable, la mayor comunidad NIIF en la Globalizacin Contable. Informacin de contacto