Project:

Reference Number: FSPFIN46-D

Treatment of Fees Paid to Decision Makers and Guarantors as Described in Paragraph 8 in Determining Expected Losses and Expected Residual Returns of a VIE under FASB Int. No. 46

Letter Affiliation Submitted By:
1 LINCOLN FINANCIAL GROUP CASEY J. TRUMBLE View
2 EATON VANCE CORP. LAURIE G. HYLTON View
3 DEERFIELD CAPITAL MANAGEMENT DANIELLE T. VALKNER View
4 ALLSTATE SAMUEL H. PILCH View
5 MERRILL LYNCH ESTHER MILLS View
6 ERNST YOUNG LLP View
7 WACHOVIA CORPORATION DAVID M. JULIAN View
8 KPMG LLP View
9 THE CLEARING HOUSE JEFFREY P. NEUBERT View
10 RBC FINANCIAL GROUP LINDA MEZON View
11 CANADIAN BANKERS ASSOCIATION R. KELLY SHAUGHNESSY View
12 BANK ONE CORPORATION MELISSA J. MOORE View
13 CITIGROUP ROBERT TRAFICANTI View
14 DELOITTE TOUCHE LLP View
15 GRANT THORNTON LLP View
16 PRICEWATERHOUSECOOPERS LLP View
17 PRUDENTIAL FINANCIAL DENNIS SULLIVAN View
18 AMERICAN BANKERS ASSOCIATION DONNA FISHER View

PROJECTS