EITF Meeting Materials

1. Proposed Agenda
2. Issue No. 15-B, “Recognition of Breakage for Certain Prepaid Stored-Value Cards”
   • Issue Summary No. 1, Supplement No. 2
3. Issue No. 15-D, "Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships"
   • Issue Summary No. 1, Supplement No. 2
4. Issue No. 16-B, "Employee Benefit Plan Master Trust Reporting"
   • Issue Summary No. 1, Supplement No. 1
   • Comment Letters on Proposed Update
     • KAWALLER & CO.
     • TIME WARNER CABLE INC.
     • MORTGAGE BANKERS ASSOCIATION
     • AMERICAN BANKERS ASSOCIATION/THE CLEARING HOUSE ASSOCIATION L.L.C.
     • CHATHAM FINANCIAL
     • EEI/AGA
     • HYDRO-QUEBEC
     • BDO USA LLP
     • ISDA
     • NYSSCPA
     • MCGLADREY LLP
     • FICPA/APAS COMMITTEE
     • ACLI
     • BB&T CORPORATION
     • METLIFE INC.
     • SEE LISTED
     • 11 FEDERAL HOME LOAN BANKS
5. Issue No. 15-E, "Contingent Put and Call Options in Debt Instruments"
   • Issue Summary No. 1, Supplement No. 1
   • Comment Letters on Proposed Update
     • AMERICAN BANKERS ASSOCIATION/THE CLEARING HOUSE ASSOCIATION L.L.C.
     • EEI/AGA
     • BDO USA LLP
     • ISDA
     • NYSSCPA
     • MCGLADREY LLP
     • VSCPA/A&AA COMMITTEE
     • CONNOR GROUP INC.
6. Issue No. 15-F, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”
   • Issue Summary No. 1, Supplement No. 2
   • Issue Summary No. 1, Supplement No. 3
7. Summary of Issues