June 18,2015 Meeting

EMERGING ISSUES TASK FORCE

EITF Meeting Materials

June 18, 2015 Meeting

Proposed Agenda (Revised 06/15/15)(Revised 06/15/15)
Proposed SEC Staff Announcement:
- “Presentation of Debt Issuance Costs Associated with Revolving Debt Arrangements”
Issue No. 15-A, “Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets”
- Issue Summary No. 1, Supplement No. 1
- Comment Letters on Proposed Update
  - HYDRO-QUEBEC
  - EDISON ELECTRIC INSTITUTE
  - MCGLADREY LLP
  - CALCPAS/APAS COMMITTEE
  - ASHLEY BURROWES
Issue No. 15-C, “Employee Benefit Plan Simplifications”
- Issue Summary No. 1, Supplement No. 1
- Comment Letters on Proposed Update
  - (I) Fully Benefit-Responsive Investment Contracts
    - MSL
    - LGC+D
    - GALLIARD CAPITAL MANAGEMENT INC.
    - MUTUAL OF OMAHA
    - BNP PARIBAS INVESTMENT PARTNERS TRUST COMPANY
    - UNIVERSITY OF NOTRE DAME
    - DOEREN MAYHEW
    - REA & ASSOCIATES INC.
    - MORLEY FINANCIAL SERVICES INC.
    - IBM CORPORATION
    - PRINCIPAL FINANCIAL GROUP
    - CHRIS BARNARD
    - MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
    - TRANSAMERICA STABLE VALUE SOLUTIONS INC.
    - MOSS ADAMS LLP
    - CROWE HORWATH LLP
    - EIDE BAILLY LLP
    - CIEBA
    - SVIA
    - METROPOLITAN LIFE INSURANCE COMPANY
    - FEI/CCR/CBF
    - TIAA
    - ILLINOIS CPA SOCIETY/EBC/APC
    - INVESCO
    - PLANTE & MORAN PLLC
    - CALCPAS/APAS COMMITTEE
    - GRANT THORNTON LLP
    - MCGLADREY LLP
    - AICPA/PCPS/TIC
    - LAPORTE APAC
    - KELLER & OWENS LLC
    - HANSEN HOUSE COMPANY
    - HEMMING MORSE CPAS
    - PRUDENTIAL INSURANCE COMPANY OF AMERICA
  - (II) Plan Investment Disclosures
    - MSL
    - LGC+D
    - GALLIARD CAPITAL MANAGEMENT INC.
    - MUTUAL OF OMAHA
    - BNP PARIBAS INVESTMENT PARTNERS TRUST COMPANY
    - UNIVERSITY OF NOTRE DAME
    - DOEREN MAYHEW
    - REA & ASSOCIATES INC.
    - MORLEY FINANCIAL SERVICES INC.
    - IBM CORPORATION
    - MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
    - TRANSAMERICA STABLE VALUE SOLUTIONS INC.
    - MOSS ADAMS LLP
    - CROWE HORWATH LLP
    - EIDE BAILLY LLP
    - CIEBA
    - SVIA
    - METROPOLITAN LIFE INSURANCE COMPANY
    - FEI/CCR/CBF
    - TIAA
    - ILLINOIS CPA SOCIETY/EBC/APC
    - INVESCO
    - PLANTE & MORAN PLLC
    - CALCPAS/APAS COMMITTEE
    - GRANT THORNTON LLP
    - MCGLADREY LLP
    - AICPA/PCPS/TIC
    - LAPORTE APAC
    - KELLER & OWENS LLC
    - HANSEN HOUSE COMPANY
    - HEMMING MORSE CPAS
    - PRUDENTIAL INSURANCE COMPANY OF AMERICA
  - (III) Measurement Date Practical Expedient
    - MSL
    - LGC+D
    - UNIVERSITY OF NOTRE DAME
    - DOEREN MAYHEW
    - REA & ASSOCIATES INC.
    - IBM CORPORATION
    - MOSS ADAMS LLP
    - CROWE HORWATH LLP
    - FEI/CCR/CBF
    - ILLINOIS CPA SOCIETY/EBC/APC
    - PLANTE & MORAN PLLC
    - CALCPAS/APAS COMMITTEE
    - GRANT THORNTON LLP
    - MCGLADREY LLP
    - AICPA/PCPS/TIC
    - LAPORTE APAC
    - KELLER & OWENS LLC
    - HANSEN HOUSE COMPANY
    - HEMMING MORSE CPAS
    - MERCER
Issue No. 15-D, “Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships”
- Issue Summary No. 1
Issue No. 15-E, “Contingent Put and Call Options in Debt Instruments”
- Issue Summary No. 1
- Issue Summary No. 1, Appendix D
Issue No. 15-F, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”
- Issue Summary No. 1
Summary of Issues