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: | |
|---|---|---|---|
| 83 | CONSTELLATION ENERGY | REESE K. FEUERMAN | View |
| 84 | CVB FINANCIAL CORP. | EDWARD J. BIEBRICH, JR. | View |
| 85 | CHESAPEAKE BANK | PAUL L. WEGKAMP, JR. | View |
| 85A | CHESAPEAKE BANK | JOHN H. HUNT | View |
| 85B | CHESAPEAKE BANK | JEFFREY M. SZYPERSKI | View |
| 86 | AETNA INC. | RONALD M. OLEJNICZAK | View |
| 87 | ST. PAUL TRAVELERS COMPANIES | PAULA PANIK | View |
| 88 | MILESTONE | BRIAN D. KAUFMAN | View |
| 89 | CENTER BANCORP | ANTHONY C. WEALGEY | View |
| 90 | UNIONNATIONAL COMMUNITY BANK | MARK D. GAINER | View |
| 91 | AMALGAMATED BANK | VINCENT SALERNO | View |
| 92 | CITIGROUP | ROBERT TRAFICANTI | View |
| 93 | THE SOUTH FINANCIAL GROUP | ROY D. JONES | View |
| 94 | ATLANTIC BANK OF NEW YORK | THOMAS M. O''BRIEN | View |
| 95 | THE BANK OF NEW YORK COMPANY | JOHN A. PARK, III | View |
| 96 | THE MILFORD BANK | SUSAN L. SHIELDS | View |
| 97 | FIRST FEDERAL SAVINGS BANK OF VIRGINIA | JAMES A. WILSON, JR. | View |
| 98 | MANOR NATIONAL BANK | S. WAYNE WHITEHEAD | View |
| 99 | JERSEY SHORE STATE BANK | RONALD A. WALKO | View |
| 100 | METLIFE, INC. | ROBERT C. TARNOK | View |
| 101 | TRI-PARISH BANK | KENT J. GUIDRY | View |
| 102 | PREMIER BANK | ROY J. BUDLONG | View |
| 103 | COMMERCIAL BANK | PHILIP R. EATON | View |
| 104 | 1ST SUMMIT BANK | THOMAS G. FETSKO | View |
| 105 | FIRST NATIONAL BANK OF NIAGARA | JACK M. WEINERT | View |
| 106 | WESTERN COMMERCE BANK | DON KIDD | View |
| 107 | SUNTRUST BANKS, INC | TOM PANTHER | View |
| 108 | THE HARTFORD FINANCIAL SERVICES GROUP, INC. | ROBERT J. PRICE | View |
| 109 | VINING SPARKS | MARK EVANS | View |
| 110 | STONEBRIDGE BANK | FREDERICK E. SCHEA | View |
| 111 | THE BANK OF MARION | CHRIS B. SNODGRASS | View |
| 112 | ASTORIA FINANCIAL CORPORATION | KATHERINE A. O''BRIEN | View |
| 113 | FISHBACK FINANCIAL CORPORATION | ALAN J. BAKER | View |
| 114 | MORTGAGE BANKERS ASSOCIATION | JONATHAN L. KEMPNER | View |
| 115 | BNK ADVISORY GROUP, INC. | KEVIN R. KOONTZ | View |
| 116 | UNION BANKSHARES CORPORATION | ROY L. ANDREW | View |
| 117 | INDEPENDENT COMMUNITY BANKERS OF AMERICA | CHARLES L. SAEMAN | View |
| 118 | WILBER NATIONAL BANK | JOSEPH E. SUTARIS | View |
| 119 | THE ASSOCIATION OF CORPORATE CREDIT UNIONS | MICHAEL F. CANNING | View |
| 120 | SANDERS MORRIS HARRIS GROUP | PETER W. BADGER | View |
| 121 | THE DONLEY COUNTY STATE BANK | WALT KNORPP | View |
| 122 | FIRST NATIONAL BANK OF BASTROP | REID SHARP | View |
| 123 | CENTRAL BANK OF KANSAS CITY | WILLIAM M. DANA | View |
| 124 | CENTRAL BANK OF LEBANON MISSOURI | CRAIG R. CURRY | View |
| 125 | FIRST BANK AND TRUST COMPANY | W. MARK NELSON | View |
| 126 | STUTSMAN COUNTY STATE BANK | HARVEY HUBER | View |
| 127 | LIBERTY BANK | JOSEPH J. MORAVECEK | View |
| 128 | SOMERSET TRUST COMPANY | G. HENRY COOK | View |
| 129 | FIRST NATIONAL BANK OF NEGAUNEE | JOHN W. LENTEN | View |
| 130 | INDEPENDENCE BANK | JAMES A. LOVEN | View |
| 131 | UNION NATIONAL COMMUNITY BANK | MARK D. GAINER | View |
| 132 | CHARTER FINANCIAL CORPORATION | CURT KOLLAR | View |
| 133 | RBC FINANCIAL GROUP | LINDA F. MEZON | View |
| 134 | KITSAP BANK | ANTHONY M. GEORGE | View |
| 135 | FIRST NATIONAL BANK | HELEN A. JEFFORDS | View |
| 136 | NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS | FRED R. BECKER, JR. | View |
| 137 | DEUTSCHE BANK | PEGGY R. DOLAN | View |
| 138 | US BANCORP | TERRANCE R. DOLAN | View |
| 139 | CITIZENS FINANCIAL GROUP, INC. | JAMES B. FITZGERALD | View |
| 140 | FINANCIAL EXECUTIVES INTERNATIONAL/CCR | FRANK H. BROD | View |
| 141 | PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA | STEPHEN W. BROADIE | View |
| 142 | GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES | DOUGLAS W. BARNERT | View |
| 143 | MICROSOFT CORPORATION | BOB LAUX | View |
| 144 | JP MORGAN CHASE | JOSEPH S. SCLAFANI | View |
| 145 | HUNTINGTON BANCSHARES, INC. | DON KIMBLE | View |
| 146 | ALLSTATE | SAMUEL H. PILCH | View |
| 147 | QUAKERTOWN NATIONAL BANK | THOMAS J. BISKO | View |
| 148 | THE CLEARING HOUSE ASSOCIATION, L.L.C. | JEFFREY P. NEUBERT | View |
| 149 | AICPA/PCPS/TIC | STEPHEN M. MCEACHERN | View |
| 150 | THE MERCANTILE BANKSHARES CORPORATION | KAYE SIMMONS | View |
| 151 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |
| 152 | THE PRINCIPAL FINANCIAL GROUP, INC. | JULIA LAWLER | View |
| 153 | MIDDLEBURG BANK | KATHLEEN J. CHAPPELL | View |
| 153A | MIDDLEBURG BANK | RODNEY J. WHITE | View |
| 153B | MIDDLEBURG BANK | ALICE P. FRAZIER | View |
| 153C | MIDDLEBURG BANK | JOSEPH L. BOLING | View |
| 154 | THE BANK INVESTMENT FUND | WILLIAM F. CASEY | View |
| 155 | THE CO-OPERATIVE CENTRAL BANK | PETER A. CONRAD | View |
| 156 | SWISS RE | MARK SWALLOW | View |
| 157 | AMERICAN COUNCIL OF LIFE INSURERS | JAMES F. RENZ | View |
| 157A | AMERICAN COUNCIL OF LIFE INSURERS | FRANK KEATING | View |
| 158 | THE CHUBB CORPORATION | HENRY B. SCHRAM | View |
| 159 | PRICEWATERHOUSECOOPERS LLP | DONALD DORAN | View |
| 160 | THE MOUNT VERNON BANK | DON THIGPEN | View |
| 161 | THE COMMERCIAL MORTGAGE SECURITIES ASSOCIATION | DOTTIE CUNNINGHAM | View |
| 162 | THE PRUDENTIAL INSURANCE COMPANY OF AMERICA | PETER SAYRE | View |
| 163 | KEYCORP | LEE IRVING | View |
| 164 | HOME FEDERAL BANK | DALE E. GILBERT | View |
| 165 | THE BANK OF TAMPA | FENN GILES | View |
| 166 | 1ST SECURITY BANK | JEFF D. JONES | View |
| 167 |
MERCK |
RICHARD C. HENRIQUES | View |
| 168 | CREDIT SUISSE GROUP | RUDOLF A. BLESS | View |
| 169 |
BOSTON PRIVATE BANK |
GEORGE G. SCHWARTZ | View |
| 170 | EMPIRE CORPORATE FEDERAL CREDIT UNION | CHRISTIANE G. HYLAND | View |
| 171 | FINANCIAL MANAGEMENT SERVICES, INC. | DOUGLAS WILLIAMS | View |
| 172 | CITIZENS NATIONAL BANK, NA | MARJORIE J. WAGNER | View |
| 173 | QUALCOMM | RICHARD GRANNIS | View |
| 174 |
WELLS FARGO |
RICHARD D. LEVY | View |
| 175 | FREDDIE MAC | MARTIN F. BAUMANN | View |
| 176 | WACHOVIA CORPORATION | DAVID M. JULIAN | View |