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: | |
|---|---|---|---|
| 96 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 96A | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 97 |
DELOITTE |
View | |
| 98 | UNIFIED WESTERN GROCERS | RICHARD J. MARTIN | View |
| 98A | UNIFIED WESTERN GROCERS | RICHARD J. MARTIN | View |
| 99 | PEPSI BOTTLING GROUP | ANDREA L. FORSTER | View |
| 100 | AMERICAN GAS ASSOCIATION | JAMES W. ELDREDGE | View |
| 101 | AMERICAN ACCOUNTING ASSOCIATION/GNPS | KATHRYN J. JERVIS | View |
| 101A | AMERICAN ACCOUNTING ASSOCIATION/FASC | View | |
| 102 | GENERAL MOTORS CORPORATION | PAUL W. SCHMIDT | View |
| 103 | AETNA INC. | RONALD M. OLEJNICZAK | View |
| 104 | ENERGY EAST CORPORATION | ROBERT D. KUMP | View |
| 105 | KUBOTA CORPORATION | HIROKAZU NARA | View |
| 106 | WORLD BANK | FAYEZUL CHOUDHURY | View |
| 107 | HALLMARK CARDS, INCORPORATED | MARK ECKHART | View |
| 108 |
COUNTRY INSURANCE |
MARIA CHEATHAM | View |
| 109 | JACOBS ENGINEERING GROUP INC. | JOHN W. PROSSER, JR. | View |
| 110 | EDS | SCOT MCDONALD | View |
| 111 | UNIVERSITY OF NOTRE DAME | DREW M. PALUF | View |
| 112 | FINDLEY DAVIES, INC. | NEVILLE A. ARJANI | View |
| 112A | FINDLEY DAVIES, INC. | TOM SCHRYER | View |
| 113 | FIRSTENERGY CORP. | HARVEY L. WAGNER | View |
| 114 | INGERSOLL-RAND COMPANY LIMITED | TIMOTHY R. MCLEVISH | View |
| 115 | AGRIBANK, FCB | JEFFREY L. MOORE | View |
| 116 | UNILEVER PLC | DAVID L. BLOOMFIELD | View |
| 117 | CATHOLIC HEALTHCARE PARTNERS | WILLIAM SHUTTLEWORTH | View |
| 118 | PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA | STEPHEN W. BROADIE | View |
| 119 | CMS ENERGY CORP./CONSUMERS ENERGY CO. | THOMAS J. WEBB | View |
| 120 | BOEING COMPANY | HARRY S. MCGEE III | View |
| 121 | NATIONAL COOPERATIVE BANK | RICHARD L. REED | View |
| 122 | OHIO SOCIETY OF CPAS | GLENN A. ROBERTS | View |
| 123 | J.C. PENNEY COMPANY, INC. | ROBERT B. CAVANAUGH | View |
| 124 | NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES | GREGORY O. TAYLOR | View |
| 125 | AMERICAN CAST IRON PIPE COMPANY | JOHN M. COOK | View |
| 126 | HSBC HOLDINGS PLC | DOUGLAS J. FLINT | View |
| 127 | ABBOTT | FRANK J. LOUGHERY | View |
| 128 | IBM | RICHARD CARROLL | View |
| 129 | MILLIMAN, INC. | RHONDA MIGDAIL | View |
| 130 | UNITED STATES STEEL CORPORATION | GRETCHEN R. HAGGERTY | View |
| 131 | FEDERAL FARM CREDIT BANKS FUNDING CORPORATION | H. JOHN MARSH, JR. | View |
| 132 |
DBH |
BRIAN S. BROWN | View |
| 133 | CIEBA | JUDY SCHUB | View |
| 134 | AMERICA''S COMMUNITY BANKERS | JODIE G. GOFF | View |
| 135 | AIR PRODUCTS AND CHEMICALS, INC. | PAUL E. HUCK | View |
| 136 | COMMSCOPE | JEARLD L. LEONHARDT | View |
| 137 | ALLIED WASTE, INC. | PETER S. HATHAWAY | View |
| 138 | PUBLIC SERVICE ENTERPRISE GROUP INCORPORATED | THOMAS M. O'FLYNN | View |
| 139 | U.S. CHAMBER OF COMMERCE | View | |
| 140 | TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | C. JEFF GREGG | View |
| 141 | AMERICAN ELECTRIC POWER COMPANY, INC. | JOSEPH M. BUONAIUTO | View |
| 142 | WELLPOINT, INC. | WAYNE S. DEVEYDT | View |
| 143 | UPS | D. SCOTT DAVIS | View |
| 144 | THOMAS M. WOOD | View | |
| 145 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |
| 146 | PRESBYTERIAN HEALTHCARE SERVICES | PAUL BRIGGS | View |
| 147 | EATON CORPORATION | BILLIE K. RAWOT | View |
| 148 | LOUISIANA-PACIFIC CORPORATION | RUSSELL S. PATTEE | View |
| 149 | VOUGHT AIRCRAFT INDUSTRIES, INC. | WENDY G. HARGUS | View |
| 150 | FOOD MARKETING INSTITUTE | LAURA BOURNE | View |
| 151 | SOCIETY FOR HUMAN RESOURCE MANAGEMENT | MICHAEL P. AITKEN | View |
| 152 | CFMA | JERRY T. HENDERSON, JR. | View |
| 153 | RETIREMENT SYSTEM GROUP INC. | STEVEN M. MENDELSOHN | View |
| 154 |
BB |
HENRY R. STURKIE, III | View |
| 155 |
S |
MICHAEL W. MOSES | View |
| 156 |
AMERICAN SOCIETY OF PENSION PROFESSIONALS |
SARAH E. SIMONEAUX | View |
| 157 | AMERICAN FAMILY INSURANCE GROUP | DAN HARRIS | View |
| 158 | SOUTHWEST GAS CORPORATION | ROY R. CENTRELLA | View |
| 159 | LOCKHEED MARTIN CORPORATION | MARTIN T. STANISLAV | View |
| 160 | MECHANICAL CONTRACTORS ASSOCIATION OF AMERICA | JOHN MCNERNEY | View |
| 161 | BTB AUTO PARTS | GINGER GUINEE | View |
| 162 | AVISTA CORPORATION | ANN M. WILSON | View |
| 163 | SUSAN W. ELDRIDGE | View | |
| 164 | METLIFE, INC. | SANDRA J. PETERS | View |
| 165 | NORTHERN TRUST CORPORATION | STEVEN L. FRADKIN | View |
| 166 | NEW YORK BANKERS ASSOCIATION | MICHAEL P. SMITH | View |
| 167 | ERISA INDUSTRY COMMITTEE | MARK J. UGORETZ | View |
| 168 | CONSOLIDATED EDISON, INC. | ROBERT MUCCILO | View |
| 169 |
MERCK |
RICHARD C. HENRIQUES | View |
| 170 | UNITED TECHNOLOGIES CORPORATION | GEORGE J. HAYES | View |
| 171 | SOUTHERN COMPANY | W. RON HINSON | View |
| 172 | AMERICAN BENEFITS COUNCIL | LYNN DUDLEY | View |
| 173 | BUSINESS ROUNDTABLE | J. BARRY GRISWELL | View |
| 174 | FORD MOTOR COMPANY | BARBARA A. BENSON | View |
| 175 | AMSOUTH BANCORPORATION | ALTON E. YOTHER | View |
| 176 | CITIGROUP | ROBERT TRAFICANTI | View |
| 177 |
JOHNSON |
STEPHEN J. COSGROVE | View |
| 178 | ECOLAB INC. | STEVEN L. FRITZE | View |
| 179 | LYONDELL CHEMICAL COMPANY | CHARLES L. HALL | View |
| 180 | RAYONIER | HANS E. VANDEN NOORT | View |
| 181 | KPMG LLP | View | |
| 182 | BRUNSWICK CORPORATION | PETER G. LEEMPUTTE | View |
| 183 | NATIONAL GROCERS ASSOCIATION | THOMAS F. WENNING | View |
| 184 |
AMERICAN FEDERATION OF LABOR |
DAMON A. SILVERS | View |
| 185 | NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES | WILLIAM D. BOYD | View |
| 186 | ROGERS COMMUNICATIONS INC. | WILLIAM W. LINTON | View |
| 187 | TERESA P. GORDON | View | |
| 188 | NEW YORK UNIVERSITY | RANDY L. GREENE | View |
| 189 | WALT DISNEY COMPANY | BRENT A. WOODFORD | View |
| 190 | NCCMP | RANDY G. DEFREHN | View |
| 191 | BOWATER | JOSEPH JOHNSON | View |