Financial Accounting Standards Board

FASB: User Advisory Council Members

Financial Accounting Standards Board

User Advisory Council Members

Ms. Jane Adams
Managing Director
Maverick Capital, Ltd.

Mr. Robert Axel
Vice President
Prudential Financial

Mr. Jeremy Bean
Vice President
Morgan Stanley

Mr. Neri Bukspan
Chief Accountant
Standard & Poor's

Ms. Julie Burke
Managing Director
Fitch Ratings

Ms. Ann Duignan
J.P. Morgan Securities

Mr. Robert Ehudin
Managing Director,
Credit Risk Management Advisory Group
Goldman, Sachs & Co.

Ms. Alison Emmerich
Senior Credit Analyst
Dreyfus Corporation

Mr. Robert E. Friedman
Private Investor
Premier International Corp.

Mr. James Goff
Director of Research
Janus Capital Group

Mr. Neville Grusd
Executive Vice President
Merchant Financial Corp.

Mr. Trevor Harris
Vice Chairman
Morgan Stanley

Mr. Charles Hill
Veritasetlux

Mr. Gregory J. Jonas
Managing Director
Moody's Investors Service

Mr. Joe Joseph
Managing Director
Putnam Investments

Ms. Elizabeth F. Mooney
Accounting Analyst
The Capital Group Companies

Mr. Sudhir Nanda
Vice President
T. Rowe Price Associates, Inc.

Mr. F. Barry Nelson
Senior Vice President
Director of Research
Advent Capital Management LLC

Mr. Mark Newsome
Director
ING Capital LLC

Ms. Janet Pegg

Mr. Stephen Percoco
Security Analyst
Lark Research Inc.

Mr. Adam Quinton
First Vice President
Merrill Lynch

Mr. Hal Schroeder
Portfolio Manager
Carlson Research/Connecticut, Inc.

Mr. Rick Sherlund
Portfolio Manager
Galleon Group

Mr. Damon Silvers
Associate General Counsel
AFL-CIO

Ms. Rita Spitz
Principal
William Blair & Company, LLC

Mr. James Wei
Private Investor

Ms. Christianna (Christy) Wood
Chief Executive Officer
Capital Z Asset Management