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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)

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Letter Affiliation Submitted By:
192 CCA STRATEGIES LLC JOHN H. MOORE View
193 GRANT THORNTON LLP View
194 RETAIL INDUSTRY LEADERS ASSOCIATION JANE WINDMEIER View
195 PHOENIX COMPANIES INC. KATHERINE CODY View
196 NACUBO SUE MENDITTO View
197 STANLEY WORKS MICHELE WEBSTER View
198 CONSTELLATION ENERGY REESE K. FEUERMAN View
199 ROBERT L. BENSON View
200 UNITED STATES CONFERENCE OF CATHOLIC BISHOPS PAUL A. WARD, JR. View
201 EVERGREEN MARKETS, INC. KENNETH RAY TUCKER View
202 GOODYEAR TIRE RUBBER COMPANY THOMAS A. CONNELL View
203 CC INDUSTRIES, INC. JOHN J. SOBOTA View
204 HORMEL FOODS CORPORATION MICHAEL J. MCCOY View
205 GROWMARK, INC. WILLIAM D. ERLENBUSH View
206 RIO RANCH MARKETS JAY MCCORMACK View
207 VECTOR GROUP LTD. J. BRYANT KIRKLAND III View
208 UNIONBANCAL CORPORATION JACQUELINE BEAN View
209 CHUBB CORPORATION HENRY B. SCHRAM View
210 JOHNSON FINANCIAL GROUP, INC. DENNIS R. AXELSON View
211 FARM CREDIT WEST, ACA KENNETH E. GRAFF View
212 RICHARD WRIGHT View
213 GREENSTONE FARM CREDIT SERVICES JAMES F. SCHILLER View
214 FARM CREDIT SERVICES OF MID-AMERICA, ACA PAUL BRUCE, JR. View
215 SRP SUE ANN PERKINSON View
216 MAYO CLINIC ROGER A. LINDAHL View
217 CSC MICHAEL E. KEANE View
218 NATIONWIDE MUTUAL INSURANCE COMPANY STEPHEN CROSS View
219 ZIPPO MANUFACTURING COMPANY RICHARD A. ROUPE View
220 GRACE WHITE, INC. GERALD I. WHITE View
221 AGSTAR FINANCIAL SERVICES, ACA RODNEY HEBRINK View
222 WAKEFERN FOOD CORP. KENNETH JASINKIEWICZ View
223 WASHINGTON SOCIETY OF CPAS DAVID D. CHANDLER View
224 AICPA/PCPS/TIC EDWARD J. KNAUF View
225 XEROX CORPORATION GARY R. KABURECK View
226 ADAMS STREET PARTNERS WILLIAM J. HUPP View
227 LAWRENCE A. RUFF View
228 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC TERI L. LIST View
229 PEPSICO PETER A. BRIDGMAN View
230 U.S. BANCORP TERRANCE R. DOLAN View
231 GENERAL ELECTRIC COMPANY KEITH S. SHERIN View
232 ROBERT J. HEINZEN View
233 WESTERN AGCREDIT, ACA LADELL EYRE View
234 MCGLADREY PULLEN, LLP View
235 ALCAN INC. MICHAEL HANLEY View
236 PAUL B. W. MILLER View
237 EMERSON RICHARD J. SCHLUETER View
238 ALTRIA GROUP, INC. JOSEPH A. TIESI View
239 AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
240 HERBERT M. ZYDNEY View
241 AURORA HEALTH CARE, INC. ROBERT D. O'KEEFE View
242 NATIONAL MARINE MANUFACTURERS ASSOCIATION THOMAS J. DAMMRICH View
243 DOUGLAS G. GORDON View
244 DUPONT KEVIN G. DILLON View
245 USS-POSCO INDUSTRIES JOHN BERZANSKY, JR. View
246 STEVE BOURG View
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