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: | |
|---|---|---|---|
| 201 | JEFFERY ABERDEEN | View | |
| 202 | VISIONS FEDERAL CREDIT UNION | FRANK E. BERRISH | View |
| 203 | OKLAHOMA BANKERS ASSOCIATION | ROGER M. BEVERAGE | View |
| 204 | VINING SPARKS | MARK EVANS | View |
| 205 | GENWORTH FINANCIAL | AMY R. CORBIN | View |
| 206 | CREDIT SUISSE GROUP | RUDOLF A. BLESS | View |
| 207 | FRANKLIN FINANCIAL SERVICES CORPORATION | WILLIAM E. SNELL, JR. | View |
| 208 | INSTITUTE OF INTERNATIONAL FINANCE | DAVID SCHRAA | View |
| 209 | BANKWEST, INC. | CHARLES H. BURKE, III | View |
| 210 | NCACDC | BRIGETTE RASBERRY | View |
| 211 | USAMERIBANK | JOE CHILLURA | View |
| 213 | FINANCIAL EXECUTIVES INTERNATIONAL/CCR | ARNOLD C. HANISH | View |
| 214 |
MCGLADREY |
View | |
| 215 | JON SHAYNE | View | |
| 216 | COASTAL FEDERAL CREDIT UNION | RALPH E. REARDON | View |
| 217 | CALIFORNIA BANKERS ASSOCIATION | LELAND CHAN | View |
| 218 | CREDIT UNION NATIONAL ASSOCIATION | LUKE MARTONE | View |
| 219 | VARIOUS | View | |
| 220 | KPMG LLP | View | |
| 221 | AMERICAN FIDELITY ASSURANCE COMPANY | ROBERT D. BREARTON | View |
| 222 |
DELOITTE |
View | |
| 223 | MIDFIRST BANK | STEVE MARTIN | View |
| 224 | CITIZENS STATE BANK | DAVID W. MANN | View |
| 225 | GRANT THORNTON LLP | View | |
| 226 | KENNETH BIDDICK | View | |
| 227 | QUALCOMM INCORPORATED | RICHARD F. GRANNIS | View |
| 228 | ALAN ZIMMERMANN | View | |
| 229 | PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA | JAMES M. OLSEN | View |
| 230 |
M |
MICHAEL R. SPYCHALA | View |
| 231 | CENTRUE FINANCIAL CORPORATION | MARC N. KINGRY | View |
| 232 | AMBOY BANK | GEORGE E. SCHARPF | View |
| 233 |
BB |
HENRY R. STURKIE, III | View |
| 234 | FANNIE MAE | GREGORY N. RAMSEY | View |
| 235 | TEXAS CREDIT UNION LEAGUE | RICHARD L. ENSWEILER | View |
| 236 | MASSMUTUAL FINANCIAL GROUP | NORMAN SMITH | View |
| 237 | AMERICAN INTERNATIONAL GROUP, INC. | STEVE BELCHER | View |
| 238 | DOMINION RESOURCES, INC. | ASHWINI SAWHNEY | View |
| 239 | TEXAS BANKERS ASSOCIATION | GEORGIA H. CRAWLEY | View |
| 240 | KATHLEEN R. BROWNLEE | View | |
| 241 | ROCKLAND TRUST COMPANY | BARRY H. JENSEN | View |
| 242 | R.G. ASSOCIATES, INC. | JACK T. CIESIELSKI | View |
| 243 | PUBLIC SERVICE ENTERPRISE GROUP | HARVEY S. LOWENTHAL | View |
| 244 | HURON CONSULTING GROUP | JEFFREY H. ELLIS | View |
| 245 | FPL GROUP, INC. | K. MICHAEL DAVIS | View |
| 246 | VISIONS FEDERAL CREDIT UNION | FRANK E. BERRISH | View |
| 247 | BUSINESS ORGANIZATIONS AND INSTITUTIONS | View | |
| 248 | GEORGIA CREDIT UNION LEAGUE | RICHARD ELLIS | View |
| 249 | CENTER FOR AUDIT QUALITY | CYNTHIA M. FORNELLI | View |
| 250 | ING | KOOS J.V. TIMMERMANS | View |
| 251 | PRICEWATERHOUSECOOPERS LLP | View | |
| 252 | WAYNE JERVIS | View | |
| 253 | CONSUMER FEDERATION OF AMERICA | BARBARA ROPER | View |
| 254 | DARLING CONSULTING GROUP, INC. | View | |
| 255 | AICPA/ACSEC | JAY D. HANSON | View |
| 256 | BNP PARIBAS | GERARD GIL | View |
| 257 |
ERNST |
View | |
| 258 | CAPITAL ONE FINANCIAL CORPORATION | SUSAN MCFARLAND | View |
| 259 | RAINIER PACIFIC BANK | JOHN A. HALL | View |
| 260 | JACKSON NATIONAL LIFE INSURANCE COMPANY | ANDREW B. HOPPING | View |
| 261 | PATRICK STRAKA | View | |
| 262 | FIRST FIDELITY BANK | LEE R. SYMCOX | View |
| 263 | STRUCTURED RISK ANALYTICS LLC | ED BANKOLE | View |
| 264 | FEDERAL HOUSING FINANCE AGENCY | WANDA I. DELEO | View |
| 265 | LIBERTY MUTUAL GROUP | DON MYERS | View |
| 266 | XCEED FINANCIAL FEDERAL CREDIT UNION | JON L. FATE | View |
| 267 | ELI LILLY AND COMPANY | ARNOLD C. HANISH | View |
| 268 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL M. MONAHAN | View |
| 269 | REGIONS FINANCIAL CORPORATION | BRAD KIMBROUGH | View |
| 270 | MARK PINSKY | View | |
| 271 | VIRGINIA BANKERS ASSOCIATION | BRUCE T. WHITEHURST | View |
| 272 | CHUBB CORPORATION | JOHN J. KENNEDY | View |
| 273 | AMERICAN INSURANCE ASSOCIATION | PHILLIP L. CARSON | View |
| 274 | COSTCO WHOLESALE CORPORATION | RUE A. JENKINS | View |
| 275 | FIRST HOPE BANK | LEWIS R. BEATTY | View |
| 277 | ROBERT F. WARREN, JR. | View | |
| 278 | PPL CORPORATION | MATT SIMMONS | View |
| 279 | FEDERAL HOME LOAN BANK OF TOPEKA | DENISE L. CAUTHON | View |
| 280 | AMERIPRISE FINANCIAL, INC. | DAVID K. STEWART | View |
| 281 | PREMIER VALLEY BANK | J. MIKE MCGOWAN | View |
| 282 | AMERICAN BUSINESS BANK | WES SCHAEFER | View |
| 283 | LOUISIANA BANKERS ASSOCIATION | JOE GENDRON | View |
| 284 | SUN WEST BANK | JACKIE K. DELANEY | View |
| 285 | FLUSHING FINANCIAL CORP. | DAVID FRY | View |
| 286 | SAVINGS FEDERAL SAVINGS BANK | SOPHIE TORIN WITTELSBERGER | View |
| 287 | MBIA INSURANCE CORPORATION | HUY TRAN | View |
| 288 | UNITED TECHNOLOGIES CORPORATION | MARGARET M. SMYTH | View |
| 289 | OLD NATIONAL BANCORP | CHRISTOPHER A. WOLKING | View |
| 290 | EMMA S. VAUGHAN | View | |
| 291 | NATIONAL ASSOCIATION OF HOME BUILDERS | WILLIAM P. KILLMER | View |
| 292 | HORACE MANN | BRET A. CONKLIN | View |
| 293 | ED FRASER | View | |
| 294 | NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS | TESSEMA TEFFERI | View |
| 295 | INDEPENDENT COMMUNITY BANKERS OF AMERICA | ANN M. GROCHALA | View |
| 296 | COMMERCIAL MORTGAGE SECURITIES ASSOCIATION | DOTTIE CUNNINGHAM | View |
| 297 | INVESTORS TECHNICAL ADVISORY COMMITTEE | REBECCA MCENALLY | View |
| 299 | NAVY FEDERAL CREDIT UNION | JOEL M. POLSTER | View |
| 300 | DAVID A. FUNK | View | |
| 301 | LITCHFIELD BANCORP | MARK E. MACOMBER | View |
| 302 | MISSOURI CORPORATE CREDIT UNION | KATHLEEN M. GRAY | View |
| 303 | PROVIDENCE HOUSING DEVELOPMENT CORP. | MONICA C. MCCULLOUGH | View |