Project:
Reference Number: 1025-300
Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans-an amendment of FASB Statements No. 87, 88, 106, and 132(R)
Reference Number: 1025-300
Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans-an amendment of FASB Statements No. 87, 88, 106, and 132(R)
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | MARC COAN | View | |
| 2 | STEPHEN J. TEMPERO | View | |
| 3 | RUSSELL INVESTMENT GROUP | GEORGE OBERHOFER | View |
| 3A | RUSSELL INVESTMENT GROUP | GEORGE OBERHOFER | View |
| 4 | TIMOTHY J. KINEALY | View | |
| 5 | CLIMATE ENGINEERING, INC. | ERIC BINDNER | View |
| 6 | DIOCESE OF FARGO | SCOTT A. HOSELTON | View |
| 7 | DOUGLAS JACKSON | View | |
| 8 | CHARLES A. MARSHALL | View | |
| 9 | KATHLEEN R. BURCHAM | View | |
| 10 | RICHARD I. BENNETT | View | |
| 11 | HRH CONSULTING | WILLIAM M. DOWD | View |
| 12 | TRINITY HEALTH | EDWARD CHADWICK | View |
| 13 | CUNA MUTUAL GROUP | KEVIN J. CROWNS | View |
| 14 |
FELHABER LARSON FENLON |
WILLIAM K. ECKLUND | View |
| 15 | BEATRIX GRIESMEIER | View | |
| 16 | ANHEUSER-BUSCH COMPANIES | JOHN F. KELLY | View |
| 17 | AMSTED INDUSTRIES | MICHAEL J. CARTER | View |
| 18 | CFA INSTITUTE/CDPC | REBECCA T. MCENALLY | View |
| 19 | CANADIAN BANKERS ASSOCIATION | R. KELLY SHAUGHNESSY | View |
| 20 | NATIONAL CITY CORPORATION | JEFFREY D. KELLY | View |
| 21 | FEDEX CORPORATION | JOHN L. MERINO | View |
| 22 | MERCER HUMAN RESOURCE CONSULTING | JAMES F. VERLAUTZ | View |
| 22A | MERCER HUMAN RESOURCE CONSULTING | JAMES F. VERLAUTZ | View |
| 23 | ILLINOIS CPA SOCIETY | JAMES L. FUEHRMEYER, JR. | View |
| 24 | TOWERS PERRIN | WILLIAM GULLIVER | View |
| 25 | ABC ASSOCIATES | ANDREW B. ROCHMAN | View |
| 26 | CALIFORNIA CASUALTY MANAGEMENT CO. | JOHN G. VIDOSH | View |
| 27 |
WATSON WYATT |
ALAN GLICKSTEIN | View |
| 28 | BUCK CONSULTANTS | LAWRENCE SHER | View |
| 29 | ROGER STRAUSS | View | |
| 30 |
STANLEY, HUNT, DUPREE |
View | |
| 31 | ROBIN GANTT | View | |
| 32 | COLLEGE OF PENSION ACTUARIES NFP | ANNIE BROWN VOLDMAN | View |
| 33 | AICPA/ACSEC | BEN NEUHAUSEN | View |
| 34 | ANHEUSER-BUSCH EMPLOYEES CREDIT UNION | RON KAMPWERTH | View |
| 35 |
DEPOSITORY TRUST |
ELLEN FINE LEVINE | View |
| 36 | VAN IWAARDEN ASSOCIATES | JAMES A. VAN IWAARDEN | View |
| 37 | IVS | View | |
| 38 | SHELL INTERNATIONAL LIMITED | BOB DEERE | View |
| 39 |
BROWN BROTHERS HARRIMAN |
MICHAEL W. MCCONNELL | View |
| 40 | CHILDRENS HOSPITAL AND HEALTH SYSTEM | TIMOTHY BIRKENSTOCK | View |
| 41 | GREG SWALWELL | View | |
| 42 | HEWITT ASSOCIATES LLC | CURTIS M. CARTOLANO | View |
| 43 | AMERICAN COUNCIL OF LIFE INSURERS | JAMES F. RENZ | View |
| 44 |
S.C. JOHNSON |
W. LEE MCCOLLUM | View |
| 45 | PENSION BENEFIT GUARANTY CORPORATION | BRADLEY D. BELT | View |
| 46 | LEE C. ROULSON | View | |
| 47 | ELI LILLY AND COMPANY | ARNOLD C. HANISH | View |
| 48 | R. G. ASSOCIATES, INC. | JACK T. CIESIELSKI | View |
| 49 | SCHERING-PLOUGH CORPORATION | JAMES C. D'ARECCA | View |
| 50 | PEPSIAMERICAS, INC. | TIMOTHY W. GORMAN | View |
| 51 | NISOURCE | JEFFREY W. GROSSMAN | View |
| 52 | STP NUCLEAR OPERATING COMPANY | KATHLEEN CORNETT | View |
| 53 | PUGET ENERGY, INC. | JAMES W. ELDREDGE | View |
| 54 | TRUMAN A. BREITHAUPT | View | |
| 55 | BNSF RAILWAY COMPANY | PAUL W. BISCHLER | View |
| 56 | HELENA CHEMICAL COMPANY | TROY D. TRAXLER, JR. | View |
| 57 | SHANDS HEALTHCARE | WILLIAM ROBINSON | View |
| 58 | MUSCATINE FOODS CORPORATION | DAVID JONES | View |
| 59 | FLORIDA INSTITUTE OF CPAS/APASC | RICHARD G. EDSALL | View |
| 60 | FITCH RATINGS | BRIDGET GANDY | View |
| 61 | JAN FRANKLIN | View | |
| 62 | PRINCIPAL FINANCIAL GROUP | PHILIP A. LEDER | View |
| 62A | PRINCIPAL FINANCIAL GROUP | GREG B. ELMING | View |
| 63 | LUBRIZOL CORPORATION | CHARLES P. COOLEY | View |
| 64 | WPS RESOURCES CORPORATION | DIANE L. FORD | View |
| 65 | THE ANDERSONS, INC. | RICHARD R. GEORGE | View |
| 66 | PROGRESS ENERGY, INC. | JEFFREY M. STONE | View |
| 67 |
JPMORGAN CHASE |
JOSEPH L. SCLAFANI | View |
| 68 | PRUDENTIAL FINANCIAL, INC. | RICHARD J. CARBONE | View |
| 69 | PFIZER INC. | LORETTA CANGIALOSI | View |
| 70 | KEYCORP | ROBERT L. MORRIS | View |
| 71 |
WELLS FARGO |
RICHARD D. LEVY | View |
| 72 | SISTERS OF MERCY HEALTH SYSTEM | JAMES R. JAACKS | View |
| 73 | DAVID M. SYRETT | View | |
| 74 | ALLINA HEALTH SYSTEM | MARK HARRISON | View |
| 75 | SAMFORD UNIVERSITY | FRANK C. MINTER | View |
| 76 | BDO SEIDMAN, LLP | View | |
| 77 | PENNSYLVANIA INSTITUTE OF CPAS | EDWARD J. STRALEY | View |
| 78 | AMERICAN CANCER SOCIETY, INC. | CATHERINE E. MICKLE | View |
| 79 | ASHLAND INC. | LAMAR M. CHAMBERS | View |
| 80 |
NCBA''S CF |
PAUL HAZEN | View |
| 81 | MCCREADY AND KEENE, INC. | RICHARD E. LENAR | View |
| 82 | NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION | RUSSELL D. WASSON | View |
| 83 | SIGMA-ALDRICH CORPORATION | SONDRA S. BROWN | View |
| 84 | ASSOCIATED WHOLESALE GROCERS, INC. | ROBERT Z. WALKER | View |
| 85 | AON CONSULTING | TONYA B. MANNING | View |
| 86 | NORTEL NETWORKS, INC. | PAUL W. KARR | View |
| 87 | PRICEWATERHOUSECOOPERS LLP | View | |
| 88 | MOODY''S INVESTOR SERVICES | GREGORY J. JONAS | View |
| 89 | EDISON ELECTRIC INSTITUTE | DAVID K. OWENS | View |
| 90 | ENTERGY CORPORATION | NATHAN E. LANGSTON | View |
| 91 | FINANCIAL EXECUTIVES INTERNATIONAL/CCR | LAWRENCE J. SALVA | View |
| 92 |
ERNST |
View | |
| 93 |
STANDARD |
NERI BUKSPAN | View |
| 94 | AMERICAN INTERNATIONAL GROUP, INC. | ANTHONY VALOROSO | View |
| 95 | AMERICAN ACADEMY OF ACTUARIES | WILLIAM J. SOHN | View |
| 95A | AMERICAN ACADEMY OF ACTUARIES | JEFFREY P. PETERTIL | View |
| 95B | AMERICAN ACADEMY OF ACTUARIES/PAC | WILLIAM J. SOHN | View |