Project:
Reference Number: EITF03-1A
Implementation Guidance for the Application of Paragraph 16 of EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments"
Reference Number: EITF03-1A
Implementation Guidance for the Application of Paragraph 16 of EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments"
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | UNUMPROVIDENT CORPORATION | VICKI W. CORBETT | View |
| 2 | SOUTHWEST CORPORATE FEDERAL CREDIT UNION | JOHN P. CASSIDY | View |
| 3 | MERCANTILE BANCORP, INC. | TED T. AWERKAMP | View |
| 4 | GLACIER BANCORP, INC. | JAMES H. STROSAHL | View |
| 4A | GLACIER BANCORP, INC. | MICHAEL J. BLODNICK | View |
| 5 | BANK OF MCKENNEY | JAMES B. NEVILLE, JR. | View |
| 6 | LIBERTY BANK | KATHLEEN F. DOUCETTE | View |
| 7 | NATIONAL IRON BANK | RICHARD D. WARDELL | View |
| 8 | NORTH SHORE BANK | GEORGE J. SOPHINOS | View |
| 9 | ORANGE SAVINGS BANK | DARBY BYRD | View |
| 10 | PEOPLES BANK | DEE REYNOLDS | View |
| 11 | SPIRITBANK | MINDY MAHANEY | View |
| 12 | STATE BANK OF LONG ISLAND | BRIAN K. FINNERAN | View |
| 13 | BRIDGEWATER SAVINGS | MARK C. INGALLS | View |
| 14 | SHENANDOAH VALLEY NATIONAL BANK | RONALD F. MILLER | View |
| 15 | TEXAS BANK | CHARLES E. COX | View |
| 16 | STATE NATIONAL BANK OF TEXAS | RON RODGERS | View |
| 17 | FNB BOSQUE COUNTY | JOHN GILLIAM | View |
| 18 | PLYMOUTH SAVINGS BANK | SAMUEL I. PARKS | View |
| 19 | FLORENCE SAVINGS BANK | A. EDWIN PUTNAM | View |
| 20 | RIVER CITIES BANK | THOMAS T. MARTI | View |
| 21 | INVESTORS SAVINGS BANK | DOMENICK A. CAMA | View |
| 22 | NORTHEAST BANK | JAMES D. DELAMATER | View |
| 23 | FIRST NATIONAL BANK OF CROCKETT | MARY ANN MILLICAN | View |
| 23A | FIRST NATIONAL BANK OF CROCKETT | CHARLES F. CUNNINGHAM | View |
| 23B | FIRST NATIONAL BANK OF CROCKETT | MICHELLE HOLCOMB | View |
| 23C | FIRST NATIONAL BANK OF CROCKETT | DAVID C. GAY | View |
| 24 | GRAND BANK | RICHARD HANES | View |
| 24A | GRAND BANK | LEE DINKEL | View |
| 24B | GRAND BANK | MIKE REDDEN | View |
| 24C | GRAND BANK | ROY EVANS | View |
| 25 | FIRST STATE BANK | CHERYL D. HILL | View |
| 25A | FIRST STATE BANK | ROBERT C. SCHNELL | View |
| 25B | FIRST STATE BANK | ROSALEE BUENO | View |
| 25C | FIRST STATE BANK | MICHAEL L. SCHNELL | View |
| 25D | FIRST STATE BANK | LEANN CARSON | View |
| 25E | FIRST STATE BANK | S. RANDALL SAUER | View |
| 25F | FIRST STATE BANK | GINGER TURNER | View |
| 25G | FIRST STATE BANK | BRET BURGIN | View |
| 26 | AMERICAN BANK OF COMMERCE | JOHNNY MCCOWAN | View |
| 27 | FIRSTBANK | LARRY K. MOXLEY | View |
| 28 | FIRST NATIONAL BANKING COMPANY | MARTIN CARPENTER | View |
| 29 | KATAHDIN TRUST COMPANY | JON J. PRESCOTT | View |
| 29A | KATAHDIN TRUST COMPANY | MATTHEW M. NIGHTINGALE | View |
| 30 | NORTHWEST NATIONAL BANK OF ARLINGTON | JOE T. SEIBOLD | View |
| 31 | UNITY ONE FEDERAL CREDIT UNION | GARY WILLIAMS | View |
| 32 | WAINWRIGHT BANK | JAMES J. BARRETT | View |
| 33 | FIRST NATIONAL BANK | KENNETH L. HORTON | View |
| 34 | FIDELITY BANCORP, INC. | RICHARD G. SPENCER | View |
| 35 | SONOMA VALLEY BANCORP | MARY DIETER SMITH | View |
| 36 | PROGRESSIVE BANK | GEORGE W. CUMMINGS, III | View |
| 37 |
DARBY BANK |
CHRIS M. BOND | View |
| 38 | GALENA STATE BANK AND TRUST CO. | ANDREW E. TOWNSEND | View |
| 39 | THE BERKSHIRE BANK | MOSES KRAUSZ | View |
| 40 | SUMMIT FINANCIAL GROUP | H. CHARLES MADDY, III | View |
| 40A | SUMMIT FINANCIAL GROUP | ROBERT S. TISSUE | View |
| 40B | SUMMIT FINANCIAL GROUP | OSCAR M. BEAN | View |
| 41 | MGIC INVESTMENT CORPORATION | JAMES A. KARPOWICZ | View |
| 42 | CITIZENS NATIONAL BANK | KEITH CLARK | View |
| 43 | FIRST NATIONAL BANK | KENNETH A. HEISER | View |
| 44 | FIRST NATIONAL BANK OF TAHOKA | JOHN KREY | View |
| 45 | FIRST BANK OF CANYON CREEK | DON REAVIS | View |
| 46 | BANK OF TEXAS | J. GORDON MUIR, JR. | View |
| 47 | SNYDER NATIONAL BANK | JACK GORMAN | View |
| 48 | WEST TEXAS NATIONAL BANK IN MIDLAND | RICHARD WATTS | View |
| 49 |
FARMERS |
M. PAUL HAYNES, JR. | View |
| 50 | FIRST NATIONAL BANK | WILLIAM L. BAKER | View |
| 51 | FIRST NATIONAL BANK OF NEGAUNEE | JOHN W. LENTEN | View |
| 52 | THE SAVINGS BANK | BRIAN D. MCCOUBREY | View |
| 53 | UNIVEST CORPORATION OF PA. | PHILIP RUSH | View |
| 54 | CONTINENTAL NATIONAL BANK OF MIAMI | VICTOR LOPEZ DE MENDOZA | View |
| 55 | CLAREMONT SAVINGS BANK | H. CLAY HAWKINS IV | View |
| 56 | HILLCREST BANK | G. RICHARD DEGEN | View |
| 57 | JOHN F SLIPE | View | |
| 58 | U.S. CENTRAL CREDIT UNION | View | |
| 59 | EDISON ELECTRIC INSTITUTE | DAVID K. OWENS | View |
| 60 | AMERICAN NATIONAL BANK AND TRUST COMPANY | NEAL A. PETROVICH | View |
| 61 | LIBERTY NATIONAL BANK | MARSHA J. WHEELER | View |
| 62 |
GOLDMAN, SACHS |
TIMOTHY J. BRIDGES | View |
| 62A |
GOLDMAN, SACHS |
JOAN H. ZIEF | View |
| 63 | KPMG LLP | View | |
| 64 | FINANCIAL INSTITUTIONS ACCOUNTING COMMITTEE | BILL NUNAN | View |
| 65 | GEORGIA BANKERS ASSOCIATION | JOE BRANNEN | View |
| 66 |
MINDEN EXCHANGE BANK |
RAY VAN NORMAN | View |
| 67 | FTN FINANCIAL GROUP | STEVE TWERSKY | View |
| 68 | SOUTH COASTAL BANK | JOHN M. SWEENEY | View |
| 69 | HUDSON CITY SAVINGS BANK | DENIS J. SALAMONE | View |
| 70 | ILLINOIS BANKERS ASSOCIATION | HUNT BONAN | View |
| 71 | CAMBRIDGE TRUST COMPANY | GRAHAM WAITING | View |
| 72 | DARLING CONSULTING GROUP, INC. | View | |
| 73 | THE FARMERS STATE BANK | MORRIS DEFRIEND | View |
| 74 | HEARTLAND FINANCIAL USA, INC. | LYNN B. FULLER | View |
| 75 | LITCHFIELD BANCORP | LESLIEANNE BLACK | View |
| 76 | UMB FINANCIAL CORPORATION | LORNE MEINERSHAGEN | View |
| 77 | BROWNWOOD BANCSHARES, INC. | DARWIN BOSCAMP | View |
| 78 | WASHINGTON MUTUAL, INC. | ROBERT H. MILES | View |
| 79 | DEDHAM INSTITUTION FOR SAVINGS | GARY P. CULYER | View |
| 80 | COMMUNITY BANK AND TRUST/WACO | WILLIAM DAVID LACY | View |
| 81 | AMERICA''S COMMUNITY BANKERS | DENNIS M. HILD | View |
| 82 | THE BOEING COMPANY | HARRY S. MCGEE | View |