SECURITIES

Addresses

Fallout From Enron—Lessons and Consequences: Henry Kaufman, Henry Kaufman & Co., Inc., S4619-S4621 [21MY]

Amendments

Business and industry: improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), S6340, S6363 [8JY], S6438, S6443, S6508, S6510, S6511, S6512 [9JY], S6538, S6541, S6542, S6543, S6544, S6547, S6548, S6552, S6557, S6559, S6576, S6578, S6580, S6581, S6582, S6583, S6584, S6586, S6590 [10JY], S6625, S6658, S6659, S6660, S6661, S6662, S6663, S6664, S6665, S6666, S6667, S6669, S6671, S6672, S6673, S6674, S6675, S6676, S6677 [11JY], S6687, S6688, S6690, S6712, S6713, S6714, S6715, S6716 [12JY], S6777 [15JY]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), H1557, H1563, H1564, H1565, H1567, H1574 [24AP]

Pensions: provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), H1202 [10AP], H1248 [11AP]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete action (H. Res. 540)—consideration (H. Res. 547), H6667 [25SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), consideration (H. Res. 386), H1213 [11AP]

Taxation: make repeal of estate taxes permanent (H.R. 2143), H3262 [6JN]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524)—consideration (H. Res. 527), H6382 [19SE]

———make repeal of estate taxes permanent (H.R. 2143), consideration (H. Res. 435), H3244 [6JN]

———phase out estate and gift taxes (H.R. 8), S5346, S5386 [11JN], S5398, S5412, S5462 [12JN]

Analyses

Corporate and Criminal Fraud Accountability Act (H.R. 4098), E463 [9AP]

Corporate and Criminal Fraud Accountability Act (S. 2010), S1790 [12MR]

Ending the Double Standard for Stock Options Act (S. 1940), S737 [13FE]

Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act (S. 2994), S9121 [24SE]

Sarbanes-Oxley Act (H.R. 3763): Section VIII Relative to Corporate and Criminal Fraud Accountability, S7418-S7421 [26JY]

Appointments

Conferees: H.R. 3763, Corporate and Auditing Accountability, Responsibility, and Transparency Act, H4847 [17JY]

———H.R. 3763, Public Company Accounting Reform and Investor Protection Act, S6898 [17JY]

Articles and editorials

Accountant's War, H1568-H1571 [24AP]

Accounting for Options, S6739 [15JY]

America's Poor Standards, S6629 [11JY]

Beltway Bubble, H5466 [25JY]

Big Business's Bad Behavior, S6763-S6765 [15JY]

Bush Continues To Back Privatized Social Security, S7416 [26JY]

Bush Needs To Drop the Velvet Glove Approach, S6693 [12JY]

Bush Took Oil Firm's Loans as Director, S6608 [11JY]

Cheney Named in Fraud Suit, S6609 [11JY]

Class Above the Corruption and Critics, S6691 [12JY]

Classic Hayekian Hangover, E1399 [25JY]

Companies Line Up To Hire Arthur Andersen, E89 [5FE]

Corporate Cake, S6628 [11JY]

Death Tax Senators, S5422 [12JN]

Economic View—Enron's Way—Pay Packages Foster Spin, Not Results, S740 [13FE]

Enron's Fall Fuels Push for Stock Option Law, S737 [13FE]

Even Last Year, Option Spigot Was Wide Open, S738 [13FE]

Ex-Employees Questioned on 401(k) Plan, E256 [5MR]

Focus on Farms Masks Estate Tax Confusion, S5421 [12JN]

Leading the News—Coke To Expense Employee Options, S6765 [15JY]

Money Talks, S6628 [11JY], S6738 [15JY]

Mr. Oxley Punts, H1548 [24AP], H4843 [17JY]

NASDAQ Companies' Losses Erase 5 Years of Profit, S158 [28JA]

Report Predicts Deep Benefit Cuts Under Bush Social Security Plan, S5724 [19JN]

Review & Outlook—November Markets, S6553 [10JY]

SEC Chairman Pitt a Potential Liability to Administration, S6605 [11JY]

Senate Needs Reality Check Before Refunding Estate Tax, S5421 [12JN]

Show Me the Money (All of It), S6739 [15JY]

Social Security Reform Defended, S5394 [12JN]

State of the Estate Tax, H3283 [6JN]

Stigmatizing Business, S6889 [17JY], H5465 [25JY]

Stock Option Excesses, S6739 [15JY]

Stock Option Madness, S739 [13FE], S6738 [15JY]

Stock Options and Common Sense, S6627 [11JY]

Succeeding in Business, H4404 [9JY]

Tax on Virtue, S5423 [12JN]

Bills and resolutions

Bankruptcy: include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (see S. 2901), S8092 [3SE]

Business and industry: enhance penalties for accounting and auditing improprieties at publicly traded companies (see H.R. 5118), H4604 [15JY]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosure made pursuant to the securities laws (see H.R. 3818), H650 [28FE]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosure made pursuant to the securities laws (H.R. 3818), consideration (see H. Res. 479), H4497 [10JY]

———ensure independence of accounting firms that provide auditing services to publicly traded companies and of executives, audit committees, and financial compensation committees of such companies (see S. 2056), S2260 [21MR]

———improve financial reporting and independent audits and accounting services, designate an Independent Public Accounting Board, and improve SEC resources and oversight (see S. 2004), S1705 [8MR]

———prevent accountants from providing non-audit services to audit clients (see H.R. 3693), H226 [7FE]

———prohibit accounting firms from providing management consulting services, or any non-audit related services, for the companies they audit (see S. 1896), S100 [24JA]

———prohibit certain employees and shareholders from obtaining special loans (see H.R. 4084), H1152 [9AP]

———protect investors by guaranteeing the accuracy and reliability of corporate disclosures and increase the independence of the Financial Accounting Standards Board (see S. 2460), S3900 [6MY]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (see H.R. 3763), H523 [14FE]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), consideration (see H. Res. 395), H1532 [23AP]

———provide for enhanced corporate responsibility under securities laws (see H.R. 4083), H1152 [9AP]

———provide regulation of public accounting firms, improve financial reporting, independent audits and accounting services and designate an Independent Public Accounting Board (see S. 2247), S3303 [24AP]

———require disclosure of insider sales of stock of publicly held companies be filed electronically (see S. 1897), S100 [24JA] (see H.R. 3725), H284 [12FE] (see H.R. 3769), H523 [14FE]

———require investment advisers to make prominent public disclosures of ties with companies being analyzed by them (see S. 1895), S100 [24JA] (see H.R. 3671), H110 [4FE]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (see S. 2760), S7103 [19JY]

China, People's Republic of: urge fair resolution of claims of U.S. citizens who hold defaulted Chinese Government bonds (see H. Con. Res. 485), H6693 [25SE]

Consumer and Shareholder Protection Association: establish (see S. 3143), S10676 [17OC]

Corporations: promote responsibility (see H.R. 5160), H4930 [18JY]

Crime: address liability standards in connection with violations of the Federal securities laws (see S. 1933), S660 [12FE]

———eliminate the securities fraud exception from the civil remedy for racketeering violations (see H.R. 3644), H103 [29JA]

———prosecute persons who alter or destroy evidence in certain investigations or who defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers from retaliation (see S. 2010), S1782 [12MR] (see H.R. 4098), H1152 [9AP]

———prosecute persons who alter or destroy evidence in investigations or defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers (H.R. 4098), consideration (see H. Res. 480), H4497 [10JY]

———restore aiding and abetting liability under Federal securities laws (see H.R. 5625), H7893 [10OC]

District of Columbia: promote economic recovery (see H.R. 4475), H1410 [17AP]

Economic Growth and Tax Relief Reconciliation Act: repeal sunset relative to treatment of qualified public educational facility bonds as exempt facility bonds (see S. 2777), S7308 [24JY]

Enron Corp.: economic collapse (see H. Con. Res. 300), H36 [23JA]

ERISA: provide for timely notification of plan participants and beneficiaries whose individual accounts hold employer securities of insider trading in employer securities (see H.R. 3840), H686 [5MR]

———require certain pension plan administrators to provide reports to fully and accurately disclose the financial health of the plan sponsor and promote diversification of investment of their plan assets (see H.R. 3642), H103 [29JA]

Federal Accounting Standards Advisory Board: restructure (see H.R. 5094), H4552 [11JY]

Federal Bureau of Audits: establish (see H.R. 3795), H561 [26FE]

Financial Accounting Standards Board: develop standards of financial accounting and reporting relative to the treatment of stock options (see H.R. 5147), H4872 [17JY]

———improve the setting of accounting standards (see H.R. 3970), H931 [14MR]

———preserve the integrity of the establishment of accounting standards (see H.R. 5058), H4325 [27JN]

Financial institutions: exempt attorneys from privacy provisions of the law repealing restrictions on the affiliation of banks, securities firms, and insurance companies (see H.R. 5457), H6692 [25SE]

———protect customers whose identities are stolen from financial institutions (see H.R. 5474), H6776 [26SE]

Government: prohibit from entering into contracts with companies that do not include certifications for certain financial reports (see H.R. 5635), H7894 [10OC]

Government National Mortgage Association: repeal increase in guarantee fee for mortgage-backed securities (see H.R. 3926), H832 [12MR]

Government regulations: provide a reasonable correction period for certain security and commodity transactions under the prohibited transaction rules (see H.R. 5653), H8021 [16OC]

———repeal certain laws that limit private securities actions (see H.R. 3829), H651 [28FE]

Housing: extend registration and reporting requirements of the Federal securities laws to certain housing-related Government-sponsored enterprises (see H.R. 4071), H1089 [20MR]

International Telecommunications Satellite Organization (INTELSAT): extend deadline for initial public offering (see S. 2810), S7430 [26JY]

Investments: prohibit discrimination on surety bond transactions on the basis of certain factors (see H.R. 4891), H3291 [6JN]

Law enforcement: allow Federal enforcement actions based on State enforcement actions against microcap securities fraud and broaden SEC regulation of rogue brokers (see S. 1985), S1536 [5MR]

Pensions: allow workers flexibility in treatment of investments in individual account plans and require certain disclosures prior to transaction suspension periods (see S. 1971), S1251 [27FE]

———ensure that individual account retirement plans protect workers by limiting the amount of employer stock each worker may hold and encouraging diversification of investment of plan assets (see H.R. 3640), H103 [29JA] (see H.R. 3692), H226 [7FE]

———improve pension plan security (see H.R. 5110), H4574 [12JY]

———prohibit knowing misrepresentations by fiduciaries of 401(k) plans which may induce participants to act contrary to their best interests and protect claims based on such misrepresentations (see H.R. 3623), H78 [24JA]

———promote the provision of retirement investment advice to workers managing their retirement income assets (see S. 1978), S1394 [1MR]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (see S. 1969), S1208 [26FE] (see H.R. 3762), H523 [14FE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete congressional action (see H. Res. 540), H6419 [19SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete congressional action (H. Res. 540)—consideration (see H. Res. 547), H6558 [24SE]

———provide greater protection of workers' retirement plans and prohibit certain activities by persons providing auditing services to issuers of public securities (see S. 1921), S488 [7FE]

———provide individual investment account participants with improved information on asset investments, new diversification rights, and new limitations on pension plan blackouts (see S. 2190), S2829 [17AP]

———provide new protections under applicable fiduciary rules for participants and beneficiaries under 401(k) plans and provide for vesting of elective deferrals under such plans (see H.R. 3677), H140 [5FE]

———provide workers in individual account plans with information on how their assets are invested and the need to diversify assets (see S. 2185), S2829 [17AP]

Power resources: provide regulatory oversight over energy and metals trading markets (see S. 2724), S6649 [11JY]

Private Securities Litigation Reform Act: withdraw certain benefits from auditors that perform non-audit functions (see H.R. 3617), H36 [23JA]

SEC: authorizing appropriations (see H.R. 3764), H523 [14FE]

———establish the Office of Audit Review (see H.R. 5184), H5194 [23JY]

———increase shareholder influence over stock option plans, provide incentives for managers to act in the long-term interests of corporations, and increase transparency of stock option grants (see S. 2822), S7579 [30JY]

———permit certain funds assessed for securities laws violations to be used to compensate employees who are victims of excessive pension fund investments in employers stock (see H.R. 3634), H78 [24JA] (see H.R. 5496), H6776 [26SE]

———require report on accounting for intangible assets (see H.R. 5438), H6558 [24SE]

———strengthen auditor independence standards (see H.R. 3736), H365 [13FE]

Securities and Commodities Exchange Commission: establish to combine the functions of the CFTC and SEC (see H.R. 5149), H4872 [17JY]

Securities and Derivatives Oversight Commission: establish (see H.R. 4038), H1088 [20MR]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (see S. 2982), S8918 [19SE]

Small business: allow certain concerns that have employee stock ownership plans to qualify as HUBZone small business concerns (see H.R. 5347), H6129 [9SE]

Taxation: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (see S. 1940), S732 [13FE] (see H.R. 4075), H1089 [20MR]

———allow deduction to corporations for dividends paid (see H.R. 5463), H6692 [25SE]

———allow deduction to corporations for dividends paid and exclusion of dividends for indivduals (see H.R. 5413), H6417 [19SE]

———allow employers a tax credit for providing independent investment advice to employees (see S. 2087), S2485 [10AP]

———allow minimum credit against alternative minimum tax where stock acquired pursuant to incentive stock options is sold or exchanged at a loss (see H.R. 5398), H6373 [18SE]

———eliminate double taxation of dividends (see H.R. 5323), H6059 [4SE]

———encourage the granting of employee stock options (see H.R. 5242), H5993 [26JY]

———ensure proper treatment of executives compensation (see S. 2722), S6649 [11JY]

———ensure that stock options of public companies are granted to rank and file employees (see S. 2877), S7900 [1AU]

———impose excise tax on sales of stock by corporate insiders occurring when the company prevents employees from selling stock in pension plans and ensure more accurate reporting of corporate liabilities (see H.R. 3622), H78 [24JA]

———increase amount of capital losses that may offset ordinary income (see H.R. 5380), H6250 [12SE]

———limit applicability of estate tax to estates over a certain amount (see H.R. 5008), H3859 [24JN]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (see H. Res. 524), H6303 [17SE]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524)—consideration (see H. Res. 527), H6302 [17SE]

———make repeal of estate taxes permanent (H.R. 2143), consideration (see H. Res. 435), H3228 [5JN]

———modify credit for holders of qualified zone academy bonds (see S. 2882), S7900 [1AU]

———permanent repeal of estate tax on family-owned businesses and farms (see S. 2994), S9116 [24SE]

———permit additional advanced refunding of tax-exempt bonds issued for the purchase or maintenance of assets used to generate, transmit, or distribute electricity (see H.R. 4121), H1153 [9AP]

———provide a nonrefundable credit for holders of qualified highway bonds (see S. 3097), S10359 [10OC]

———reduce capital gains rates and allow exclusion of dividends for individuals (see H.R. 5466), H6692 [25SE]

———repeal estate, gift, and generation-skipping transfer taxes (see H.R. 4229), H1289 [15AP] (see H.R. 5706), H8060 [8NO]

———revise treatment of derivative transactions entered into by a corporation relative to its stock (see H.R. 5626), H7893 [10OC]

———stimulate economic development by enhancing the availability and benefits of small issue bonds (see H.R. 3809), H633 [27FE]

———treatment of bonds guaranteed by Federal home loan banks (see H.R. 5670), H8022 [16OC]

———treatment of capital losses applicable to individuals (see H.R. 5212), H5789 [25JY]

———treatment of executive perks and retirement benefits relative to stock options, undisclosed benefits, and deferred compensation (see H.R. 5432), H6558 [24SE]

WorldCom, Inc.: economic collapse (see H. Con. Res. 434), H4325 [27JN]

Cloture motions

Conference reports

Sarbanes-Oxley Act (H.R. 3763), H5393-H5411 [24JY]

Cost Estimates

Corporate and Auditing Accountability, Responsibility, and Transparency Act (H.R. 3763): CBO, E657 [29AP]

National Employee Savings and Trust Equity Guarantee Act (S. 1971): CBO, S8665-S8667 [17SE]

Descriptions

Impose Excise Tax on Sales of Stock by Corporate Insiders Occurring When the Company Prevents Employees From Selling Stock in Pension Plans and Ensure More Accurate Reporting of Corporate Liabilities (H.R. 3622), E17 [24JA]

Documents

Corporate Officers Verification Under Oath of Financial Reports: SEC, S6757 [15JY]

Essays

Core Values Start at the Top: Sanford Weill, S6944 [17JY]

``Enronics''—(Lack of Patriotism): Bernard Rapoport, S2941 [18AP]

Explanations

National Employee Savings and Trust Equity Guarantee Act (S. 1971), S1257 [27FE]

Qualified Family-Owned Business Interest Deduction, S5409 [12JN]

Hearings

Corporate accountability, E1470-E1478 [29JY]

Letters

Corporate and Criminal Fraud Accountability Act: Elizabeth Costle, Vermont Dept. of Banking, Insurance, Securities and Health Care Administration, S1791 [12MR]

———Jim Moorman, Taxpayers Against Fraud, The False Claims Act Legal Center (organization) and Tom Devine, Government Accountability Project (organization), S1791 [12MR]

———Joseph P. Borg, North American Securities Administrators Association, Inc., S1791 [12MR]

———Stephen M. Kohn and Kris Kolesnik, National Whistleblower Center, S1791 [12MR]

Effect of economic collapse of Enron Corp., on Andersen (accounting and consulting company): Michael L. Hayhurst, Andersen (accounting and consulting company), E591 [18AP]

Microcap Fraud Prevention Act: Joseph P. Borg, North American Securities Administrators Association, Inc., S1538 [5MR]

National Employee Savings and Trust Equity Guarantee Act: several Senators, S10605 [17OC]

Pension Security Act: Representative Boehner, Committee on Education and the Workforce (House), E558 [17AP]

———Representative Gutknecht, H1270 [11AP]

———Representative Oxley, Committee on Financial Services (House), E558 [17AP]

Prosecute securities fraud and evidence tampering, prohibit discharge of certain debts in bankruptcy, and protect corporate whistleblowers: Edmund Mierzwinski, U.S. Public Interest Research Group, S6441 [9JY]

———Jim Moorman, Taxpayers Against Fraud, and Tom Devine, Government Accountability Project, S6440 [9JY]

———Joseph P. Borg and Christine A. Bruenn, North American Securities Administrators Associations, Inc., S6440 [9JY]

———Kris J. Kolesnik, National Whistleblower Center, S6441 [9JY]

———National Association of Attorneys General, S6442 [9JY]

———Sally Greenberg, Consumers Union, and Travis Plunkett, Consumer Federation of America, S6441 [9JY]

———William Samuel, AFL-CIO, S6441 [9JY]

Public Company Accounting Reform and Investor Protection Act: Dean Heller, Nevada Sec. of State, S6340 [8JY]

Require that the disclosure of any insider selling of stock, of publicly held companies, be filed electronically: Harvey L. Pitt, SEC, S6687 [12JY]

SEC review of corporate financial statements: Harvey L. Pitt, SEC, H3908 [25JN]

Social Security investment of trust funds in private financial markets: Senator Corzine, S5109 [6JN], S5395 [12JN]

Stock Option Fairness and Accountability Act: several Senators, S7104 [19JY]

Treatment of stock options as expenses in income statements: Steven Barr, S6628 [11JY]

Lists

Family Business Estate Tax Coalition, S326 [5FE], S647 [12FE]

Small Business Legislative Council, S327 [5FE], S647 [12FE]

Memorandums

Enron Corp., Contributions to the Financial Accounting Standards Board Trust Fund: David B. Duncan, Anderson (accounting and consulting company), S737 [13FE]

Enron Corp. Legal Issues Relative to Whistleblowing: Carl Jordan, S1791 [12MR]

Motions

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), H1589 [24AP], H4838 [17JY]

Pensions: provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), H1264 [11AP]

Taxation: make repeal of estate taxes permanent (H.R. 2143), H3274 [6JN]

———make repeal of estate taxes permanent (H.R. 2143), consideration (H. Res. 435), H3248 [6JN]

———phase out estate and gift taxes (H.R. 8), S5412, S5433, S5434 [12JN]

Poems

``Message to the Republican Mob'', E1337 [24JY]

Press releases

Dorgan Death-Tax Amendment: National Federation of Independent Business, S5410 [12JN]

Remarks in House

Andersen (accounting and consulting company): status of contracts with Federal agencies, H676 [5MR]

———tribute to employees, E541 [16AP]

Bush, President: evaluation of administration officials, E1298 [18JY]

Business and industry: corporate ethics, H4030 [26JN]

———enhance penalties for accounting and auditing improprieties at publicly traded companies (H.R. 5118), H4682, H4683-H4694 [16JY], H4771 [17JY], E1279, E1285 [17JY]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosure made pursuant to the securities laws (H.R. 3818), H4478-H4485 [10JY], E238 [28FE]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosures made pursuant to the securities laws, H3934 [26JN]

———protect corporate whistleblowers, enhance criminal penalties, extend statute of limitations, and require retention of audit review documents, H4838-H4847 [17JY]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), H1453 [18AP], H1495 [23AP], H1544-H1592 [24AP], H4433, H4434, H4472 [10JY], H4499, H4500, H4503 [11JY], H4566 [12JY], H4692 [16JY], H4770, H4771, H4772, H4827, H4838 [17JY], H4876, H4877 [18JY], H4988, H5074-H5084 [22JY], E637, E643 [26AP], E657 [29AP], E670 [30AP]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), conference report, H5319, H5321, H5441 [24JY], H5459-H5480 [25JY], E1412, E1451, E1452, E1462, E1463, E1466 [29JY]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), consideration (H. Res. 395), H1540-H1544 [24AP]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), corrections in engrossment, H1592 [24AP]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), motion to instruct conferees, H4838-H4847 [17JY]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), motion to recommit, H1590, H1591 [24AP]

———protect investors through enhanced corporate responsibility, H3701 [19JN]

———provide for enhanced corporate responsibility under securities laws, H1590, H1591 [24AP]

———provide for enhanced corporate responsibility under securities laws (H.R. 4083), H4474 [10JY], E460 [9AP]

———require disclosure of insider sales of stock of publicly held companies be filed electronically (H.R. 3769), E177 [15FE]

———require investment advisers to make prominent public disclosures of ties with companies being analyzed by them (H.R. 3671), E65 [4FE]

———require publicly traded companies to record and treat stock options as expenses in income statements, H4566 [12JY], H4680 [16JY]

Coca-Cola Co.: treatment of stock options as expenses in income statements, H4680 [16JY]

Corporate and Auditing Accountability, Responsibility, and Transparency Act: ensure that one member of the public regulatory agency be a person who has never been licensed to practice public accounting, H1564, H1565 [24AP]

Corporations: economic impact of mismanagement, deception, and violations of public trust, H4343-H4348 [8JY], H4354, H4355, H4357, H4359, H4360, H4361, H4398, H4400-H4402, H4404-H4407 [9JY], H4431, H4432, H4433 [10JY], H4500, H4501, H4502, H4503, H4534-H4540 [11JY], H4568, H4569 [12JY], H4578, H4580, H4670-H4673 [15JY], H4678, H4680, H4682 [16JY], H4864-H4870 [17JY], H4988, H5074-H5084 [22JY], H5096 [23JY], H5459 [25JY], E1317 [22JY], E1337 [24JY]

Crime: eliminate the securities fraud exception from the civil remedy for racketeering violations (H.R. 3644), E46 [29JA]

———restore aiding and abetting liability under Federal securities laws (H.R. 5625), E1831 [11OC]

District of Columbia: promote economic recovery (H.R. 4475), E553 [17AP]

Enron Corp.: economic collapse, H19, H20 [23JA], H40, H62 [24JA], H510 [14FE], H538 [26FE], H1233-H1248, H1255, H1258, H1262, H1263, H1265 [11AP], H1544-H1557, H1568, H1572 [24AP], H3613 [18JN], E591 [18AP], E703 [3MY]

———economic collapse (H. Con. Res. 300), H5, H19 [23JA]

———relief of employees relative to economic collapse, H87 [29JA], H3421 [11JN]

ERISA: provide for timely notification of plan participants and beneficiaries whose individual accounts hold employer securities of insider trading in employer securities (H.R. 3840), E255 [5MR]

Federal Accounting Standards Advisory Board: restructure (H.R. 5094), E1244 [11JY]

Financial Accounting Standards Board: develop standards of financial accounting and reporting relative to the treatment of stock options, E1466 [29JY]

———preserve the integrity of the establishment of accounting standards (H.R. 5058), H4537 [11JY]

Financial institutions: exempt attorneys from privacy provisions of the law repealing restrictions on the affiliation of banks, securities firms, and insurance companies (H.R. 5457), H6685, H6686 [25SE]

———further protect customers whose identities are stolen from the financial institution (H.R. 5474), E1692 [30SE]

Fort Hays State University: tribute to debate and financial planning teams, E600 [23AP]

FRS: impact of money supply on economic conditions, H3205 [5JN], E1399 [25JY]

Global Crossing Holdings, Ltd.: economic collapse, H1544-H1557 [24AP]

Government National Mortgage Association: repeal increase in guarantee fee for mortgage-backed securities (H.R. 3926), E340 [13MR]

Government regulations: repeal certain laws that limit private securities actions (H.R. 3829), H4433 [10JY]

Insurance: protect ownership rights of policyholders in mutual life insurance companies, E560 [17AP]

International Telecommunications Satellite Organization (INTELSAT): extend deadline for initial public offering (S. 2810), H6142 [10SE]

Kmart Corp.: bankruptcy, H19 [23JA]

Pensions: conduct a feasibility study on insurance programs relative to defined contribution plans, H1244 [11AP]

———ensure pension parity for employers and employees, H1260 [11AP]

———improve pension plan security, H4477 [10JY]

———improve pension plan security (H.R. 5110), H4566, H4570 [12JY], H4688 [16JY], H5472, H5478 [25JY]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), H1095 [9AP], H1217-H1267, H1270, H1271 [11AP], H4472 [10JY], H4692 [16JY], E174 [15FE], E533, E534, E542 [16AP], E554, E557, E559 [17AP], E587 [18AP]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete congressional action (H. Res. 540), H6563, H6669-H6677 [25SE], E1619 [19SE], E1693 [30SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), motion to recommit, H1265 [11AP]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), permission to file report, H1072 [20MR]

———provide vested employees control over retirement investment assets, H19 [23JA]

Pitt, Harvey L.: status as chairman of the SEC, H4523 [11JY], H4657 [15JY], H4677 [16JY], H4918 [18JY], H5459 [25JY], E1249 [12JY]

SEC: authorizing appropriations (H.R. 3764), H3905-H3909 [25JN]

———establish the Office of Audit Review (H.R. 5184), E1337 [24JY]

———permit certain funds assessed for securities laws violations to be used to compensate employees who are victims of excessive pension fund investments in employers stock (H.R. 3634), E18 [24JA]

———require the net capital of an accountant be equal to one-half of the annual audit revenue received from registered issuers, H1565-H1567 [24AP]

———tribute, E2147 [16DE]

Social Security: divert percentage of payroll taxes into personal retirement savings accounts, H7173-H7176 [8OC]

———investment of trust funds in private financial markets, H722, H728 [6MR], H823-H828 [12MR], H1386-H1389 [17AP], H2515, H2516, H2517 [16MY], H2668 [21MY], H2837 [22MY], H3584 [17JN], H4025, H4036 [26JN], H4682 [16JY], H7173-H7176 [8OC], E1956 [24OC]

Taxation: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (H.R. 4075), E402 [21MR]

———allow deduction to corporations for dividends paid (H.R. 5463), H6563 [25SE], E1658 [26SE]

———allow minimum credit against alternative minimum tax where stock acquired pursuant to incentive stock options is sold or exchanged at a loss (H.R. 5398), H6563 [25SE]

———capital gains rates, E1754 [4OC]

———clarify treatment of incentive stock options and employee stock purchases, E481 [10AP]

———encourage the granting of employee stock options (H.R. 5242), E1418 [29JY]

———exclude from gross income gain from the sale of securities which are used to pay for higher education expenses (H.R. 2041), E1428 [29JY]

———increase unified estate tax credit, H3250-H3274 [6JN]

———limit applicability of estate tax to estates over a certain amount (H.R. 5008), H6394, H6395 [19SE]

———make repeal of estate taxes permanent, H1522-H1527 [23AP], H2652, H2653 [20MY]

———make repeal of estate taxes permanent (H.R. 2143), H3075 [4JN], H3165, H3166, H3206, H3208-H3214 [5JN], H3249-H3277, H3283 [6JN], H3300 [11JN], E1031, E1035 [13JN], E1050, E1058 [14JN]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524), H6393-H6404, H6408 [19SE]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524)—consideration (H. Res. 527), H6376-H6383 [19SE]

———make repeal of estate taxes permanent (H.R. 2143), consideration (H. Res. 435), H3238-H3249 [6JN]

———make repeal of estate taxes permanent (H.R. 2143), motion to recommit, H3274, H3275 [6JN]

———phase out estate and gift taxes (H.R. 8), H3261 [6JN], E753 [8MY]

———prohibit use of Social Security trust funds to make repeal of estate taxes permanent, H3274, H3275 [6JN]

———reduce estate and gift tax rates (H.R. 42), H3260 [6JN], H6402 [19SE]

———revise treatment of derivative transactions entered into by a corporation relative to its stock (H.R. 5626), E1829 [11OC]

———treatment of bonds and other obligations issued by American Samoa (H.R. 1448), H6518 [24SE]

———treatment of executive perks and retirement benefits relative to stock options, undisclosed benefits, and deferred compensation (H.R. 5432), H6666 [25SE]

WorldCom, Inc.: economic collapse, H4025 [26JN]

Remarks in Senate

Bankruptcy: include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (S. 2901), S8099 [3SE]

Bush, President: evaluation of administration officials, S7134 [22JY]

Business and industry: clarify that the requirement that certain corporate officers certify financial reports applies to domestic and foreign issuers, S6688, S6693, S6698 [12JY]

———deter fraud and abuse by corporate executives, S6545, S6549 [10JY]

———hold corporate executives, who mislead workers about company stock in their pension plans, financially responsible for any losses, S6755, S6756 [15JY]

———improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), S6121 [26JN], S6297, S6300-S6302 [28JN], S6327-S6347 [8JY], S6436-S6444, S6491-S6496 [9JY], S6523-S6560, S6561 [10JY], S6598, S6603-S6633, S6636-S6643, S6681 [11JY], S6683-S6685, S6687-S6700 [12JY], S6734-S6770, S6772-S6779, S6797, S6801, S6811 [15JY], S6829, S6861 [16JY], S6883, S6888, S6889 [17JY], S7248 [24JY]

———prohibit accounting firms from providing management consulting services, or any non-audit related services, for the companies they audit (S. 1896), S101 [24JA]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), conference report, S7340, S7350-S7365 [25JY], S7414, S7418 [26JY], S10612, S10613 [17OC]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws (H.R. 3763), insert S. 2673 language in lieu, S6779 [15JY]

———reform corporate auditing process, S8-S12 [23JA]

———require disclosure of insider sales of stock of publicly held companies be filed electronically (S. 1897), S102 [24JA]

———require publicly traded companies to record and treat stock options as expenses in income statements, S6626-S6633, S6636-S6640 [11JY], S6743-S6746 [15JY]

———require that the disclosure of any insider selling of stock, of publicly held companies, be filed electronically, S6687, S6688, S6693 [12JY]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options, S6696-S6698 [12JY], S6735-S6741, S6747, S6750-S6753, S6763 [15JY]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (S. 2760), S7104-S7106 [19JY]

Coca-Cola Co.: treatment of stock options as expenses in income statements, S6942 [17JY]

Corporations: economic impact of mismanagement, deception, and violations of public trust, S6598 [11JY], S7132-S7134 [22JY], S7304 [24JY], S7414, S7415 [26JY]

———prohibit personal loans to directors or chief officers, S6689, S6690 [12JY], S6760 [15JY]

———require certain officers of companies in bankruptcy to return bonuses, incentive- or equity-based compensation, and stock sale profits received prior to a required restatement of earnings, S6689 [12JY], S6741-S6743 [15JY], S8148 [4SE]

———require certain officers of companies to return bonuses, incentive- or equity-based compensation, and stock sale profits received prior to a required restatement of earnings, S6754 [15JY]

Crime: address liability standards in connection with violations of the Federal securities laws (S. 1933), S6732 [15JY]

———prosecute persons who alter or destroy evidence in certain investigations or who defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers from retaliation, S6437-S6442 [9JY], S6528-S6531, S6534-S6541 [10JY]

Economic Growth and Tax Relief Reconciliation Act: repeal sunset relative to treatment of qualified public educational facility bonds as exempt facility bonds (S. 2777), S7310 [24JY]

Enron Corp.: economic collapse, S262, S263 [4FE], S320 [5FE], S525 [8FE], S1991 [18MR], S2941 [18AP], S4619-S4621 [21MY], S10563 [16OC]

Financial Accounting Standards Board: issue report on financial accounting and reporting relative to the treatment of stock options, S10994-S10996 [14NO]

International Telecommunications Satellite Organization (INTELSAT): extend deadline for initial public offering (S. 2810), S7439 [26JY]

Investments: stock market volatility, S7414 [26JY]

ITC: anniversary, S3430 [25AP]

Law enforcement: allow Federal enforcement actions based on State enforcement actions against microcap securities fraud and broaden SEC regulation of rogue brokers (S. 1985), S1537 [5MR]

Lawyers and attorneys: professional conduct and ethical responsibilities under Federal securities laws, S6554, S6556, S6557 [10JY], S6613 [11JY]

Mining and mineral resources: exempt metals derivatives markets from unnecessary regulatory burdens, S2389-S2397 [9AP], S2482 [10AP]

Pensions: allow workers flexibility in treatment of investments in individual account plans and require certain disclosures prior to transaction suspension periods (S. 1971), S1253 [27FE], S10604-S10606 [17OC]

———promote the provision of retirement investment advice to workers managing their retirement income assets (S. 1978), S1394 [1MR], S1929 [14MR]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities, S4246, S4247 [13MY], S4788 [23MY]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (S. 1969), S1212 [26FE], S1248 [27FE]

———provide greater protection of workers' retirement plans and prohibit certain activities by persons providing auditing services to issuers of public securities (S. 1921), S492 [7FE]

———provide workers in individual account plans with information on how their assets are invested and the need to diversify assets (S. 2185), S2838 [17AP]

Pitt, Harvey L.: status as chairman of the SEC, S7132 [22JY], S10612 [17OC]

Power resources: provide regulatory oversight over energy and metals trading markets, S2391-S2397 [9AP], S2427-S2430 [10AP], S2631 [12AP], S2672 [15AP]

———provide regulatory oversight over energy and metals trading markets (S. 2724), S6656 [11JY]

Public Company Accounting Oversight Board: conduct oversight spot audits of public companies, S6748, S6749 [15JY]

Public Company Accounting Reform and Investor Protection Act: impact on small business, S6692 [12JY]

Public utilities: clarify regulations relative to private activity bonds and equity allocation, S3406, S3407 [25AP]

SEC: administrative enforcement of regulations relative to corporate executives and auditors, S10994-S10996 [14NO]

———authorizing appropriations (H.R. 3764), S7426 [26JY]

———enhance ability to impose civil fines, conduct investigations, and remove certain officers and directors of publicly traded companies, S6620-S6625 [11JY]

———require study of accounting treatment of special purpose entities, S6690 [12JY]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (S. 2982), S8932 [19SE]

Social Security: investment of trust funds in private financial markets, S4577-S4579 [21MY], S5108-S5111 [6JN], S5393-S5395 [12JN], S5722-S5725 [19JN], S6732 [15JY], S7414-S7417 [26JY], S7851, S7852 [1AU]

Taxation: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (S. 1940), S735-S741 [13FE]

———allow employers a tax credit for providing independent investment advice to employees (S. 2087), S2488 [10AP]

———ensure proper treatment of executives compensation (S. 2722), S6655 [11JY]

———ensure that stock options of public companies are granted to rank and file employees (S. 2877), S7942-S7945 [1AU]

———increase unified estate tax credit, S5346-S5358 [11JN], S5398-S5412, S5433-S5435 [12JN]

———make repeal of estate and gift taxes permanent, S220 [29JA], S315, S324-S334, S336 [5FE], S608, S637-S648 [12FE], S676, S677, S688, S691 [13FE]

———make repeal of estate taxes permanent, S2890-S2893 [18AP], S5397, S5404, S5413-S5435 [12JN], S7260 [24JY]

———make repeal of estate taxes permanent (H.R. 2143), S5258 [7JN], S5262 [10JN]

———modify limitations on qualified issue bonds for manufacturing facilities, S275 [4FE]

———permanent repeal of estate tax on family-owned businesses and farms (S. 2994), S9118 [24SE]

———phase out estate and gift taxes (H.R. 8), S5343-S5358 [11JN], S5393, S5397-S5435 [12JN]

———phase out estate and gift taxes (H.R. 8), unanimous-consent agreement, S3117 [23AP]

———prohibit use of Social Security trust funds to make permanent certain scheduled tax cuts, S639, S640, S644, S645 [12FE], S676, S677, S691 [13FE]

———provide a nonrefundable credit for holders of qualified highway bonds (S. 3097), S10377 [10OC]

———require chief executive officers of corporations to sign tax returns, S6443 [9JY], S6557 [10JY]

———treatment of bonds issued to acquire renewable resources on land subject to conservation easement (S. 822), star print, S437 [6FE]

Reports

Enron's Pawns—How Public Institutions Bankrolled Enron's Globalization Game: Institute for Policy Studies, E703-E705 [3MY]

Qualified Family-Owned Business Interests Deductions: Sirote & Permutt, P.C., S5410 [12JN]

SEC Accomplishments, E2147 [16DE]

Reports filed

Consideration of H. Res. 524, Complete Congressional Action on H.R. 2143, Permanent Death Tax Repeal Act: Committee on Rules (House) (H. Res. 527) (H. Rept. 107-660), H6302 [17SE]

Consideration of H. Res. 540, Complete Congressional Action on H.R. 3762, Pension Security Act: Committee on Rules (House) (H. Res. 547) (H. Rept. 107-684), H6558 [24SE]

Consideration of H.R. 2143, Permanent Death Tax Repeal Act: Committee on Rules (House) (H. Res. 435) (H. Rept. 107-494), H3228 [5JN]

Consideration of H.R. 3762, Pension Security Act: Committee on Rules (House) (H. Res. 386) (H. Rept. 107-396), H1199 [10AP]

Consideration of H.R. 3763, Corporate and Auditing Accountability, Responsibility, and Transparency Act: Committee on Rules (House) (H. Res. 395) (H. Rept. 107-418), H1532 [23AP]

Corporate and Auditing Accountability, Responsibility, and Transparency Act: Committee on Financial Services (House) (H.R. 3763) (H. Rept. 107-414), H1489 [22AP]

Corporate and Criminal Fraud Accountability Act: Committee on the Judiciary (Senate) (S. 2010) (S. Rept. 107-146), S3900 [6MY]

National Employee Savings and Trust Equity Guarantee Act: Committee on Finance (Senate) (S. 1971) (S. Rept. 107-242), S8091 [3SE]

Nomination of Cynthia A. Glassman to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S7371 [25JY]

Nomination of Harvey J. Goldschmid to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S7371 [25JY]

Nomination of Paul S. Atkins to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S7371 [25JY]

Nomination of Roel C. Campos to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S7371 [25JY]

Pension Security Act: Committee on Education and the Workforce (House) (H.R. 3762) (H. Rept. 107-383), H1151 [9AP]

Public Company Accounting Reform and Investor Protection Act: Committee on Banking, Housing, and Urban Affairs (Senate) (S. 2673), S6013 [25JN]

———Committee on Banking, Housing, and Urban Affairs (Senate) (S. 2673) (S. Rept. 107-205), S6361 [8JY]

Sarbanes-Oxley Act: Committee of Conference (H.R. 3763) (H. Rept. 107-610), H5452 [24JY]

SEC Appropriations: Committee on Financial Services (House) (H.R. 3764) (H. Rept. 107-415), H1489 [22AP], H1618 [24AP]

Tax Treatment of Bonds and Other Obligations Issued by American Samoa: Committee on Resources (House) (H.R. 1448) (H. Rept. 107-417), H1532 [23AP]

———Committee on the Judiciary (House) (H.R. 1448) (H. Rept. 107-417), H2660 [20MY]

Tax Treatment of Capital Losses Applicable to Individuals: Committee on Ways and Means (House) (H.R. 1619) (H. Rept. 107-734), H7737 [9OC]

Rulings of the Chair

Statements

Treatment of Stock Options in Income Statements: Alan Greenspan, FRS, S6626 [11JY]

———Financial Accounting Standards Board, S6631 [11JY]

———Joseph E. Stiglitz, S6627 [11JY]

Studies

Less Than Zero—Enron's Corporate Income Tax Payments: Citizens for Tax Justice (organization), S736 [13FE]

Summaries

Comprehensive Investor Protection Act (H.R. 3818), E238 [28FE]

Ending the Double Standard for Stock Options Act (S. 1940), S737 [13FE]

Rank and File Stock Option Act (S. 2877), S7945 [1AU]

Social Security Commission Plans Would Entail Substantial Benefit Reductions and Large Subsidies for Private Accounts: Century Foundation and Center on Budget and Policy Priorities, S5724 [19JN]

Surveys

Employee Stock Options Should Be Expensed on Income Statements: Association for Investment Management Research, S740 [13FE]

Tables

Budget estimates from President Bush's budget submission relative to use of Social Security trust funds to make permanent certain scheduled tax cuts, S676 [13FE]

Distributional effects of conference agreement to H.R. 1836, Economic Growth and Tax Relief Reconciliation Act, S7261 [24JY], S7511 [30JY]

Revenue effects of H.R. 2143, Permanent Death Tax Repeal Act, S7261 [24JY]

Testimonies

Pension Reform: Betty R. Moss, E151-E153 [14FE]

———Karl V. Farmer, E155 [14FE]

Texts of

H. Res. 386, consideration of H.R. 3762, Pension Security Act, H1205 [11AP]

H. Res. 395, consideration of H.R. 3763, Corporate and Auditing Accountability, Responsibility, and Transparency Act, H1540 [24AP]

H. Res. 435, consideration of H.R. 2143, Permanent Death Tax Repeal Act, H3238 [6JN]

H. Res. 524, complete congressional action on H.R. 2143, Permanent Death Tax Repeal Act, H6393 [19SE]

H. Res. 527, consideration of H. Res. 524 and H. Res. 525, complete congressional action on H.R. 2143, Permanent Death Tax Repeal Act, and H.R. 4737, Personal Responsibility, Work, and Family Promotion Act, H6376 [19SE]

H. Res. 540, complete congressional action on H.R. 3762, Pension Security Act, H6669 [25SE]

H. Res. 547, consideration of H. Res. 540, H. Res. 543, and H. Res. 544, complete congressional action on H.R. 3762, Pension Security Act, H.R. 4931, Retirement Savings Security Act, and H.R. 4019, make marriage penalty relief permanent, H6660 [25SE]

H.R. 1448, tax treatment of bonds and other obligations issued by American Samoa, H6518 [24SE]

H.R. 2143, Permanent Death Tax Repeal Act, H3249 [6JN]

H.R. 3762, Pension Security Act, H1217-H1233 [11AP]

H.R. 3763, Corporate and Auditing Accountability, Responsibility, and Transparency Act, S6779-S6793 [15JY]

H.R. 3764, SEC appropriations, H3905 [25JN]

H.R. 5118, Corporate Fraud Accountability Act, H4683 [16JY]

S. 1895, Independent Investment Advisers Act, S101 [24JA]

S. 1933, Investor Protection Act, S661 [12FE]

S. 1969, Pension Security Act, S1213-S1216 [26FE]

S. 1971, National Employee Savings and Trust Equity Guarantee Act, S1254-S1257 [27FE]

S. 1978, Retirement Security Advice Act, S1394-S1396 [1MR]

S. 2010, Corporate and Criminal Fraud Accountability Act, S1789 [12MR]

S. 2087, allow employers a tax credit for providing independent investment advice to employees, S2489 [10AP]

S. 2185, provide workers in pension individual account plans with information on how their assets are invested and the need to diversify assets, S2839 [17AP]

S. 2810, International Telecommunications Satellite Organization (INTELSAT) initial public offering deadline extension, S7439 [26JY], H6142 [10SE]

S. 2877, Rank and File Stock Option Act, S7945 [1AU]

S. 2901, Corporate Accountability in Bankruptcy Act, S8100 [3SE]

S. 2982, Education for Retirement Security Act, S8933 [19SE]

S. 2994, Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act, S9119-S9121 [24SE]