Online Comment Letters

Project:

Reference Number: 1325-100

Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting

Letter Affiliation Submitted By:
1 PMA CAPITAL CORPORATION WILLIAM HITSELBERGER View
2 BALDWIN LYONS, INC. G. PATRICK CORYDON View
3 REINSURANCE ASSOCIATION OF AMERICA JOSEPH B. SIEVERLING View
4 CELANESE CORPORATION CHRIS JENSEN View
5 WELLPOINT, INC. WAYNE S. DEVEYDT View
6 DAVID KOEGEL View
7 CICA/VCIA DENNIS P. HARWICK View
8 EUROPEAN INSURANCE CFO FORUM HELMUT PERLET View
9 BRUCE EVANS View
10 PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA STEPHEN W. BROADIE View
11 ASSOCIATION OF BRITISH INSURERS JOHN BRECKENRIDGE View
12 SPENCER M. GLUCK View
13 KPMG LLP View
14 TOWERS PERRIN STEPHEN LOWE View
15 DOW CHEMICAL COMPANY WILLIAM H. WEIDEMAN View
16 AMERICAN RE-INSURANCE COMPANY M. STEVEN LEVY View
17 HARBOR POINT LIMITED JEFFREY L. WEBB View
18 THE HARTFORD FINANCIAL SERVICES GROUP, INC. ROBERT J. PRICE View
19 ASSOCIATION OF FINANCIAL GUARANTY INSURORS SEAN LEONARD View
20 FITCH RATINGS JULIE BURKE View
21 EMC INSURANCE COMPANIES RON HALLENBECK View
22 JPMORGAN CHASE CO. JOSEPH L. SCLAFANI View
23 SWISS RE MARK SWALLOW View
24 AETNA INC. RONALD M. OLEJNICZAK View
25 IMAGINE GROUP HOLDINGS LIMITED PETER A. WALFORD View
26 BLUE CROSS BLUE SHIELD ASSOCIATION SHARI WESTERFIELD View
27 CNA LAWRENCE J. BOYSEN View
28 FM GLOBAL JEFFREY A. BURCHILL View
29 FINANCIAL EXECUTIVES INTERNATIONAL/CCR LAWRENCE J. SALVA View
30 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES DOUGLAS WM. BARNERT View
31 ILLINOIS CPA SOCIETY/APC LEONARD C. SOFFER View
32 GUY CARPENTER COMPANY, INC. View
33 GRANT THORNTON LLP View
34 NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS JOSEPH FRITSCH View
35 AMERICAN ELECTRIC POWER COMPANY, INC. JOSEPH M. BUONAIUTO View
36 EDWARD SCOTT HOCHBERG View
37 AICPA/PCPS/TIC EDWARD J. KNAUF View
38 MICROSOFT BOB LAUX View
39 DELOITTE TOUCHE LLP View
40 XL CAPITAL LTD STEPHEN ROBB View
41 AMERICAN INTERNATIONAL GROUP, INC. ANTHONY VALOROSO View
42 PRICEWATERHOUSECOOPERS LLP View
43 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
44 ENDURANCE SPECIALTY HOLDINGS LTD. MICHAEL MOORE View
45 NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES WILLIAM D. BOYD View
46 LIBERTY MUTUAL GROUP JOHN D. DOYLE View
47 ACE LIMITED PHILIP V. BANCROFT View
48 AMERICA"S HEALTH INSURANCE PLANS WILLIAM C. WELLER View
49 AMERICAN ACADEMY OF ACTUARIES HENRY SIEGEL View
49A AMERICAN ACADEMY OF ACTUARIES NANCY WATKINS View
49B AMERICAN ACADEMY OF ACTUARIES ROWAN B. BELL View
49C AMERICAN ACADEMY OF ACTUARIES DARIN ZIMMERMAN View
50 FARMERS NEW WORLD LIFE LEEANN BADGETT View
51 CIGNA CORPORATION ANNMARIE HAGAN View
52 METLIFE, INC. ROBERT C. TARNOK View
53 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC PASCAL DESROCHES View
54 CHEVRON CORPORATION MARK A. HUMPHREY View
55 PLATINUM UNDERWRITERS HOLDINGS, LTD. JAMES A. KRANTZ View
56 ST. PAUL TRAVELERS COMPANIES, INC. PAULA C. PANIK View
57 AMERICAN INSURANCE ASSOCIATION PHILLIP L. CARSON View
58 AMY P. ANGELL View
59 CITIGROUP ROBERT TRAFICANTI View
60 AICPA/ACSEC/IEP BEN NEUHAUSEN View
61 STANDARD POOR''S RATINGS SERVICES NERI BUKSPAN View
62 PEPSICO PETER A. BRIDGMAN View
63 ERNST YOUNG LLP View
64 KRAMER CONSULTING LOREN KRAMER View
65 HUGO KOSTELNI View