Project: EITF0604DA - Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar ...
Reference Number: EITF0604DA
Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements
Reference Number: EITF0604DA
Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | SAVERS BANK | JOSEPH A. CODERRE | View |
| 2 | THE COMMERCIAL SAVINGS BANK | PHILIP W. KINLEY | View |
| 3 | FRANKLIN SAVINGS BANK | JEFFREY B. SAVAGE | View |
| 3A | FRANKLIN SAVINGS BANK | RONALD L. MAGOON | View |
| 3B | FRANKLIN SAVINGS BANK | ROB D. STEADY | View |
| 3C | FRANKLIN SAVINGS BANK | MARY E. MILLER | View |
| 3D | FRANKLIN SAVINGS BANK | RICHARD A. CLARENBACH | View |
| 4 | THE TIPTON LATHAM BANK | JOHN ALLEE | View |
| 5 | AMERICAN SAVINGS BANK | STEPHEN B. CROAKE | View |
| 6 | ROBERTSON BANKING COMPANY | R. A. BOBBY PRITCHETT | View |
| 7 | LYNDON STATE BANK | STEVEN R. NIEMACK | View |
| 8 |
CORRIGAN |
KRISTINA E. THOMAS | View |
| 9 | CBIZ/BENMARK NORTHEAST | ROBERT C. ERNST, JR. | View |
| 9A | CBIZ/BENMARK | STEPHEN WHIPPLE | View |
| 9B | CBIZ/BENMARK NORTHEAST | CAROL LINKER | View |
| 9C | BENMARK, INC. | JEFF POWERS | View |
| 9D | CBIZ/BENMARK, INC. | PAUL R. THORNTON | View |
| 9E | BENMARK, INC. | LISA WALKER | View |
| 9F | CBIZ/BENMARK | JEFF HINTZ | View |
| 9G | CBIZ/BENMARK | LEAH ANNE O'SHEA | View |
| 9H | CBIZ/BENMARK | LYNETTE SHELDON | View |
| 9I | BENMARK, INC. | JULIE SOUTHARD | View |
| 9J | BENMARK, INC. | DEBRA D. GILLELAND | View |
| 9K | CBIZ/BENMARK | JASON VARNELL | View |
| 9L | CBIZ/BENMARK | MELISSA ZMISTOWSKI | View |
| 9M | CBIZ/BENMARK | WANDA LEONARD | View |
| 9N | CBIZ/BENMARK | COREY C. LOUIS | View |
| 9O | CBIZ/BENMARK | JAMIE C. MCMANUS | View |
| 9P | CBIZ/BENMARK | RECHARDA M. GRAYDON | View |
| 9Q | CBIZ/BENMARK | MARJORIE C. COX | View |
| 9R | CBIZ/BENMARK, INC. | KAREN WISE | View |
| 9S | CBIZ/BENMARK | PAUL BONDHUS | View |
| 9T | CBIZ/BENMARK | DEBBIE W. ENTREKIN | View |
| 9U | CBIZ/BENMARK | VICKI F. GOOCHER | View |
| 10 | BAC FLORIDA BANK | JORGE L. ALCALDE | View |
| 10A | BAC FLORIDA BANK | B. YVONNE DEBESA | View |
| 10B | BAC FLORIDA BANK | FRANK D. ROBLETO | View |
| 11 | CYPRESS BANK | GARY Y. BICKNELL | View |
| 12 | MORGAN FEDERAL BANK | MICHAEL M. BERRYHILL | View |
| 13 | MOUNTAIN NATIONAL BANK | MICHAEL L. BROWN | View |
| 14 | FIRST NATIONAL BANK OF MCCONNELLSBURG | JOHN C. DUFFEY | View |
| 15 | FIRST NATIONAL BANKING COMPANY | MARTIN CARPENTER | View |
| 16 | PEACHTREE BANK | HARVEY N. CLAPP | View |
| 17 | WILSON STATE BANK | IRV MITCHELL | View |
| 18 | ORANGE SAVINGS BANK | DARBY BYRD | View |
| 19 | CITIZENS NATIONAL BANK | CHARLES L. PATTON | View |
| 20 | YAKIMA NATIONAL BANK | JOHN MONROE | View |
| 21 | HIWAY FEDERAL CREDIT UNION | JEFF SCHWALEN | View |
| 22 | SANTA CRUZ COUNTY BANK | DONALD H. SOMAN | View |
| 23 | BANK ASSETS, INC. | DARRELL SUMNER | View |
| 24 | FNB BANK, INCORPORATED | PAUL E. SHIFFLETT | View |
| 25 | VENTURE BANK | KEN F. PARSONS, SR. | View |
| 26 | TRANSCAPITAL BANK | FLOYD D. HARPER | View |
| 27 | PARK NATIONAL CORPORATION | JOHN W. KOZAK | View |
| 27A | PARK NATIONAL CORPORATION | C. DANIEL DELAWDER | View |
| 28 | JOHNSON FINANCIAL GROUP | BARRY JOHNSON | View |
| 29 | THOMASTON SAVINGS BANK | JAMES R. NICHOL | View |
| 30 |
FIRST NATIONAL BANK OF LAKE CITY |
PAULA DAVIS | View |
| 31 | PROSPERITY BANK | SHELLY SRUBAR | View |
| 32 | PASSUMPSIC SAVINGS BANK | PETER F. CROSBY | View |
| 33 | RICHARD K. BRATTEN | View | |
| 34 | BUSEY BANK | DAVE KUHL | View |
| 35 | TOWN FINANCIAL CORPORATION | R. E. BLACK | View |
| 36 | PEOPLES BANK | A. JOSEPH LAMPRON | View |
| 36A | PEOPLES BANK | TONY W. WOLFE | View |
| 36B | PEOPLES BANK | IRA D. FRERICKS | View |
| 37 | BANK GROUP LLC | TERRELL STANLEY | View |
| 38 | BANK OF THE HILLS | DEBBIE TUFTEE | View |
| 39 | UNION TRUST COMPANY | SALLY J. HUTCHINS | View |
| 40 | CLARK CONSULTING | DAVID W. CLARK | View |
| 41 | CITIZENS NATIONAL BANK OF SPRINGFIELD | JOSEPH P. GAUNT | View |
| 41A | CITIZENS NATIONAL BANK OF SPRINGFIELD | DAVID L. MCBEATH | View |
| 42 | ROBERT LEE STATE BANK | STEPHEN J. MYERS | View |
| 43 | STOCKMANS BANK | GARY W. WRIGHT | View |
| 44 | CENTURY BANK OF THE OZARKS | CHRIS HARLIN | View |
| 45 | SECURITY SAVINGS BANK | J. MARK DOMINY | View |
| 46 | EXCHANGE STATE BANK | RODNEY B. BONANDER | View |
| 47 | AMERICAN BANK OF THE NORTH | MICHELE LINDHORST | View |
| 48 | DAKOTA STATE BANK | KARLTON C. ADAM | View |
| 49 | FIVE POINTS BANK OF GRAND ISLAND | WILLIAM W. MARSHALL,III | View |
| 50 | NEXTIER BANK | MARK DEBIASIO | View |
| 51 | ASSOCIATION OF LIFE AND HEALTH ADMINISTRATORS | MARY J. PREISTER | View |
| 52 |
NEVADA BANK |
GORDON WADSWORTH | View |
| 53 | HERITAGE BANK OF COMMERCE | LAWRENCE D. MCGOVERN | View |
| 54 |
MARYLAND BANK |
THOMAS B. WATTS | View |
| 55 | CONDON NATIONAL BANK | RONALD D. LEVIS | View |
| 56 | MCCOOK NATIONAL BANK | BRIAN D. ESCH | View |
| 56A | MNB FINANCIAL GROUP, INC. | P. MARK GRAFF | View |
| 57 | EXECUTIVE BENEFIT SOLUTIONS LLC | AMY L. KAISER | View |
| 58 | BANK OF MONTGOMERY | KEN HALE | View |
| 59 | FIRST NATIONAL BANK OF DOZIER | W. B. SMITH, JR. | View |
| 60 | FIRST FEDERAL BANK OF KANSAS CITY | CLARENCE I. ZUGELTER | View |
| 61 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 62 | FIRST COMMUNITY BANK AND TRUST | GREG M. OHLENDORF | View |
| 63 | ST. CASIMIRS SAVINGS BANK | RONALD D. JASION | View |
| 64 |
BFB |
BABETTE MARTIN | View |
| 64A |
BFB |
KAREN WHITE | View |
| 64B |
BFB |
GAYLA ADAMS | View |
| 64C |
BFB |
CHRISTINE BURNS-FAZZI | View |
| 64D |
BFB |
RICHARD BROCK | View |