Project: FSPFAS115A - Recognition and Presentation of Other-Than-Temporary Impairments
Reference Number: FSPFAS115A
Recognition and Presentation of Other-Than-Temporary Impairments
Reference Number: FSPFAS115A
Recognition and Presentation of Other-Than-Temporary Impairments
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | SHEA DEVELOPMENT GROUP, LLC | LEONARD S. VAUGHAN | View |
| 2 | MIKE WORKMAN | View | |
| 3 | JEREMY HINTON | View | |
| 4 | SUNCORP CORPORATE CREDIT UNION | THOMAS R. GRAHAM | View |
| 5 | DENNIS H. BUNT | View | |
| 6 | NAVY ARMY FEDERAL CREDIT UNION | DANA SISK | View |
| 7 | TODD M. HARRIS | View | |
| 8 | GENERATIONS CREDIT UNION | ALAN OLSEN | View |
| 9 | WASHINGTON CREDIT UNION LEAGUE | JOHN ANNALORO | View |
| 9A | WASHINGTON CREDIT UNION LEAGUE | MARY SROUFE | View |
| 10 |
RAILROAD |
PAMELA GRIFFITHS | View |
| 11 | GRANT JOHNSON | View | |
| 12 | JAY FLANAGAN | View | |
| 13 | EDWARD W. TROTT | View | |
| 14 | KAREN M. SACK | View | |
| 15 | TOM BALDWIN | View | |
| 16 | SHAWNE SEIBERT | View | |
| 17 | MICHAEL D. ZEHR | View | |
| 18 | SHARON HANSEN | View | |
| 19 | DOUG HEIM | View | |
| 20 | CENTRAL NATIONAL BANK AND TRUST CO. OF ENID | SCOTT SHRYOCK | View |
| 21 | PAUL L. SHILLAM | View | |
| 22 | BRIAN W. HUGHES | View | |
| 23 | ALLIED WORLD ASSURANCE COMPANY HOLDINGS, LTD. | JOAN DILLARD | View |
| 24 | LACAMAS COMMUNITY CREDIT UNION | DANIEL N. LECLERC | View |
| 25 | K. STEPHEN MORRIS | View | |
| 26 | PF2 SECURITIES EVALUATIONS, INC. | GUILLAUME FILLEBEEN | View |
| 27 | MEMBERS UNITED CORPORATE FEDERAL CREDIT UNION | TODD M. ADAMS | View |
| 28 | MID-MINNESOTA FEDERAL CREDIT UNION | PAMELA S. FINCH | View |
| 29 | ROBERTA KREITZ | View | |
| 30 | BRAD R. BARNES | View | |
| 31 | AMERICAN BANKERS ASSOCIATION | DONNA J. FISHER | View |
| 31A | AMERICAN BANKERS ASSOCIATION | DONNA J. FISHER | View |
| 32 | PNC FINANCIAL SERVICES GROUP, INC. | RICHARD J. JOHNSON | View |
| 33 | DOUGLAS LAUBACH | View | |
| 34 | JAY LEWIS | View | |
| 35 | BILL BEFORE | View | |
| 36 | SOUTHWEST CORPORATE FEDERAL CREDIT UNION | MELISSA WARDELL | View |
| 37 | CNA FINANCIAL CORPORATION | D. CRAIG MENSE | View |
| 38 | OSU FEDERAL | BONNIE HUMPHREY-ANDERSON | View |
| 39 | COMMUNITY FIRST GUAM FCU | GERARD A. CRUZ | View |
| 40 | DENISE SIERRA | View | |
| 41 | DAVID C. WADLINGTON | View | |
| 42 | STATE BANK OF TOULON | DOUGLAS E. PARROTT | View |
| 43 | LOEWS CORPORATION | PETER W. KEEGAN | View |
| 44 | CREDIT UNION ASSOCIATION OF OREGON | JANET M. JOSSELYN | View |
| 45 | RIDDELL NATIONAL BANK | H. MICHAEL LAWSON | View |
| 46 | OPTION 1 CREDIT UNION | THOMAS S. DAVIS | View |
| 47 | JAMES A. NEEDHAM | View | |
| 48 | HARRY COMM | View | |
| 49 | NANCY HOHMANN | View | |
| 50 | COLUMBIA BANKING SYSTEM, INC. | CLINT STEIN | View |
| 51 | MAURICE F. WINKLER, III | View | |
| 52 |
FOUNDERS BANK |
LAURIE F. BEARD | View |
| 53 | ROBERT D. SZNEWAJS | View | |
| 54 | INDEPENDENT BANKERS OF COLORADO | BARBARA WALKER | View |
| 55 | WILMA WELLS | View | |
| 56 | MILFORD FEDERAL SAVINGS AND LOAN ASSOCIATION | JAMES E. MAGYAR | View |
| 57 | DOUG HEIM | View | |
| 58 |
PADUCAH BANK |
JOHN H. DURBIN | View |
| 59 | SOUND COMMUNITY BANK | MATTHEW P. DEINES | View |
| 60 | HAWAII COMMUNITY FEDERAL CREDIT UNION | DEAN UEMURA | View |
| 61 | FIRST HAWAIIAN BANK | EMI C. KANAI | View |
| 62 | JOHN P. MARVIN | View | |
| 63 | CASCADE BANK | CAROL K. NELSON | View |
| 64 | GOLF SAVINGS BANK | MATTHEW MULLET | View |
| 65 | FIRST TECH CREDIT UNION | HANK SIGMON | View |
| 66 | VARIOUS | View | |
| 67 | PACIFIC CREST FEDERAL CREDIT UNION | KATHIE PHILP | View |
| 68 | INLAND NORTHWEST BANK | HOLLY AUSTIN | View |
| 69 | NUUNION CREDIT UNION | BRIAN G. MCVEIGH | View |
| 70 | COMMUNITY FINANCIAL | BILL LAWTON | View |
| 71 | ECB BANCORP, INC. | GARY M. ADAMS | View |
| 72 | FMB BANK | KRISTIN R. BECKMEYER | View |
| 73 | SERVISFIRST BANK | WILLIAM M. FOSHEE | View |
| 74 | CHARLES PLASSENTHAL | View | |
| 75 | FEDERAL HOME LOAN BANK OF NEW YORK | PATRICK MORGAN | View |
| 76 |
WELLS FARGO |
RICHARD D. LEVY | View |
| 77 | MISSOURI BANKERS ASSOCIATION | MAX COOK | View |
| 78 | KISHACOQUILLAS VALLEY NATIONAL BANK | WILLIAM P. HAYES | View |
| 79 | US FEDERAL CREDIT UNION | WILLIAM RAKER | View |
| 80 | GEORGIA STATE TRADE ASSOCIATION OF NONPROFIT DEVELOPERS | View | |
| 81 | BRYN MAWR BANK CORPORATION | FREDERICK C. PETERS, II | View |
| 82 | PURDUE EMPLOYEES FEDERAL CREDIT UNION | BRIAN D. MUSSER | View |
| 83 | BOK FINANCIAL | JOHN C. MORROW | View |
| 84 | ZIONS BANCORPORATION | W. DAVID HEMINGWAY | View |
| 85 | OLD NATIONAL BANCORP | CHRISTOPHER A. WOLKING | View |
| 86 | ED LETTE | View | |
| 87 | STEVE SMITH | View | |
| 88 | TENNESSEE BANKERS ASSOCIATION | TIMOTHY L. AMOS | View |
| 89 | MARK A. HUGHES | View | |
| 90 | AFLAC INCORPORATED | KRISS CLONINGER, III | View |
| 91 | NORTH DAKOTA BANKERS ASSOCIATION | RICK CLAYBURGH | View |
| 92 | CITIGROUP, INC. | ROBERT TRAFICANTI | View |
| 93 | KANSAS BANKERS ASSOCIATION | CHARLES A. STONES | View |
| 94 | CENTRAL CORPORATE CREDIT UNION | RONALD W. BOEHNLEIN | View |
| 95 | FEDERAL HOME LOAN BANK OF CHICAGO | ROGER D. LUNDSTROM | View |
| 96 | CORPORATE ONE FEDERAL CREDIT UNION | MELISSA ASHLEY | View |
| 97 | FEDERAL HOME LOAN BANK OF PITTSBURGH | KRISTINA K. WILLIAMS | View |
| 98 | COUNCIL OF FEDERAL HOME LOAN BANKS | MICHAEL K. GUTTAU | View |