EITF Meeting Materials

1. Proposed Agenda
2. Issue No. 14-A, “Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”
   • Issue Summary No. 1, Supplement No. 1
   • Comment Letters on Proposed Update
     • MCGLADREY LLP
     • BDO USA LLP
     • NYSSCPA
     • TESORO LOGISTICS LP
     • NEXTERA ENERGY INC
3. Issue No. 14-B, “Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)”
   • Issue Summary No. 1, Supplement No. 1
   • Comment Letters on Proposed Update
     • MCGLADREY LLP
     • FICPA/APAS COMMITTEE
     • NEXTERA ENERGY INC.
     • BDO USA LLP
     • PLANTE & MORAN PLLC
     • WORLD BANK
     • MORGAN STANLEY
     • NYSSCPA
     • DUFF & PHELPS
     • NACUBO
     • THE BLACKSTONE GROUP
     • AMERICAN INTERNATIONAL GROUP INC.
     • EEI/AGA
     • WEISERMAZARS LLP
     • DALLAS THEOLOGICAL SEMINARY
     • AICPA/PCPS/TIC
     • FORD MOTOR COMPANY
     • EMERSON
4. 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
5. Issue No. 15-B, “Recognition of Breakage for Prepaid Stored-Value Cards”
   • Issue Summary No. 1
   • Comment Letter No. 1
6. Issue No. 15-C, “Employee Benefit Plan Simplifications”
   • Issue Summary No. 1
7. Summary of Issues