Online Comment Letters

Project:

Reference Number: 1025-200

Employers' Disclosures about Pensions and Other Postretirement Benefits

Letter Affiliation Submitted By:
1 EUGENE IMHOFF EUGENE IMHOFF View
2 R.G. ASSOCIATES, INC. JACK T. CIESIELSKI View
3 HOWARD JOHNSON COMPANY DAVID TREBLE View
4 STANDARD POOR''S SCOTT SPRINZEN View
5 COMPUTER SCIENCES CORPORATION LEON J. LEVEL View
5A COMPUTER SCIENCES CORPORATION LEON J. LEVEL View
6 VF CORPORATION DAVID L. REKLAU View
7 NORTHWESTERN UNIVERSITY LAWRENCE REVSINE View
8 TOWERS PERRIN STEVE KERSTEIN View
9 WINKLEVOSS TECHNOLOGIES, LLC MARK TILLMAN View
10 GUARDIAN LIFE INSURANCE RAMAN VARDHARAJ View
11 PPG INDUSTRIES, INC. WILLIAM H. HERNANDEZ View
12 CUNA MUTUAL INSURANCE SOCIETY THOMAS R. ECKERT View
13 NYSSCPA JEFFREY R. HOOPS View
14 CONOCOPHILLIPS RAND C. BERNEY View
15 THE LIBRARY COMPANY OF PHILADELPHIA JOHN C. VAN HORNE View
16 DIVERSIFIED ACTUARIAL SERVICES, INC. COLIN B. CASSIDY View
17 JOSEPH L. PENICK JOSEPH L. PENICK View
18 NCR CORPORATION BO SAWYER View
19 NCCMP RANDY G. DEFREHN View
20 ANDREW LABADIE ANDREW LABADIE View
21 PROGRESS ENERGY, INC. ROBERT H. BAZEMORE, JR. View
22 FINANCIAL EXECUTIVES INTERNATIONAL FRANK H. BROD View
23 ILLINOIS CPA SOCIETY LARRY SOPHIAN View
24 ALCON, INC. JEFF STRATTON View
25 THE WILLIAMS COMPANIES, INC. GARY R. BELITZ View
26 MERCER HUMAN RESOURCE CONSULTING ASGHAR ALAM View
27 ING DARRYL L. HARRIS View
28 MATSUSHITA ELECTRIC INDUSTRIAL CO., LTD. TETSUYA KAWAKAMI View
29 NIAGARA UNIVERSITY View
30 CREDIT SUISSE GROUP RUDOLF BLESS View
31 THE SEGAL COMPANY ALEXANDER SUSSMAN View
32 AMERICAN SOCIETY OF PENSION ACTUARIES BRIAN GRAFF View
33 PRINCIPAL FINANCIAL GROUP MICHELLE VANDE LOO View
33A PRINCIPAL FINANCIAL GROUP SUSAN L. BREEN-HELD View
34 STEVEN MENDELSOHN STEVEN MENDELSOHN View
35 SWISS RE MARK SWALLOW View
36 MARATHON OIL CORPORATION ALBERT G. ADKINS View
37 PARTNERS HEALTHCARE SYSTEM JAMES J. KELLY, JR. View
38 KEYCORP LEE G. IRVING View
39 JPMORGAN CHASE CO. JOSEPH SCLAFANI View
40 UBS SECURITIES LLC STEPHEN COOPER View
41 DELPHI CORPORATION JOHN D. SHEEHAN View
42 J.C. PENNEY COMPANY ROBERT B. CAVANAUGH View
43 AMERICAN ACADEMY OF ACTUARIES DENNIS M. POLISNER View
44 TOTAL DOMINIQUE BONSERGENT View
45 FLEETBOSTON FINANCIAL CORPORATION ERNEST L. PUSCHAVER View
46 TEXAS SOCIETY OF CPAS C. JEFF GREGG View
47 MILLIMAN USA THOMAS K. CUSTIS View
48 HEWITT ASSOCIATES CURTIS M. CARTOLANO View
49 CITIGROUP ROBERT TRAFICANTI View
50 SYNGENTA CORPORATION MATTHEW VIERECK View
51 AK STEEL RICHARD MANDERA View
52 BANK OF AMERICA CORPORATION RANDALL J. SHEARER View
53 KPMG LLP View
54 COMMUNITY BANCSHARES, INC. KERRI C. KINNEY View
55 GRACE WHITE, INC. GERALD I. WHITE View
56 GENERAL MOTORS CORPORATION PETER R. BIBLE View
57 CHEVRONTEXACO CORPORATION STEPHEN J. CROWE View
58 LOCKHEED MARTIN CORPORATION RAJEEV BHALLA View
59 ABBOTT LABORATORIES GREG W. LINDER View
60 ELI LILLY AND COMPANY ARNOLD C. HANISH View
61 PFIZER, INC. LORETTA V. CANGIALOSI View
62 LENNOX INTERNATIONAL, INC. DAVID L. INMAN View
63 AICPA/TIC STEPHEN M. MCEACHERN View
64 UNIVERSITY OF NOTRE DAME H. FRED MITTELSTAEDT View
65 UBS AG RALPH ODERMATT View
66 FPL GROUP, INC. K.M. DAVIS View
67 WATSON WYATT WORLDWIDE KENNETH A. STEINER View
68 SIEMENS AG ELISABETH SCHMALFUSS View
69 BDO SEIDMAN, LLP View
70 AON CONSULTING CHRISTOPHER M. BONE View
71 SBC JOHN J. STEPHENS View
72 FEDEX CORPORATION JOHN L. MERINO View
73 WACHOVIA CORPORATION DAVID M. JULIAN View
74 FORD MOTOR COMPANY PATRICIA A. LITTLE View
75 AIMR JANE ADAMS View
76 MBNA CORPORATION VERNON H. C. WRIGHT View
77 PRICEWATERHOUSECOOPERS LLP View
78 SOCIETY FOR HUMAN RESOURCE MANAGEMENT WENDY E. WUNSH View
79 ERNST YOUNG LLP View
80 GENERAL ACCOUNTING OFFICE JEFFREY C. STEINHOFF View
81 MELLON''S HUMAN RESOURCES AND INVESTOR SOLUTIONS ROBIN B. SIMON View
82 ALTRIA GROUP, INC. JOSEPH A. TIESI View
83 EATON CORPORATION BILLIE K. RAWOT View
84 INSTITUTE OF MANAGEMENT ACCOUNTANTS MITCHELL A. DANAHER View
85 RBC FINANCIAL GROUP LINDA F. MEZON View
87 DELOITTE TOUCHE LLP View
88 GRANT THORNTON LLP View
89 FINDLEY DAVIES, INC. TOM SCHRYER View
89A FINDLEY DAVIES, INC. TOM SCHRYER View
90 THE BUSINESS ROUNDTABLE DAVID L. SHEDLARZ View
91 EMERSON RICHARD J. SCHLUETER View
92 NYSSCPA/CICR STEPHEN P. PERCOCO View
93 LAWRENCE A. RUFF LAWRENCE A. RUFF View
94 ALABAMA RIVER PULP COMPANY, INC. ROBERT VAN View
95 PRAXAIR, INC. CHARLES L. JACOBSON View
96 MCELROY, QUIRK BURCH MARTIN L. CHEHOTSKY View
97 MONY LIFE INSURANCE COMPANY RICHARD BARNEY View
98 BARUCH COLLEGE HUGO NURNBERG View