COMMENT LETTERS

Project: 1025-300 Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans-an amendment of FASB Statements No. 87, 88, 106, and 132(R)

Reference Number: 1025-300

Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans-an amendment of FASB Statements No. 87, 88, 106, and 132(R)
Letter Affiliation Submitted By:
1 MARC COAN View
2 STEPHEN J. TEMPERO View
3 RUSSELL INVESTMENT GROUP GEORGE OBERHOFER View
3A RUSSELL INVESTMENT GROUP GEORGE OBERHOFER View
4 TIMOTHY J. KINEALY View
5 CLIMATE ENGINEERING, INC. ERIC BINDNER View
6 DIOCESE OF FARGO SCOTT A. HOSELTON View
7 DOUGLAS JACKSON View
8 CHARLES A. MARSHALL View
9 KATHLEEN R. BURCHAM View
10 RICHARD I. BENNETT View
11 HRH CONSULTING WILLIAM M. DOWD View
12 TRINITY HEALTH EDWARD CHADWICK View
13 CUNA MUTUAL GROUP KEVIN J. CROWNS View
14 FELHABER LARSON FENLON VOGT WILLIAM K. ECKLUND View
15 BEATRIX GRIESMEIER View
16 ANHEUSER-BUSCH COMPANIES JOHN F. KELLY View
17 AMSTED INDUSTRIES MICHAEL J. CARTER View
18 CFA INSTITUTE/CDPC REBECCA T. MCENALLY View
19 CANADIAN BANKERS ASSOCIATION R. KELLY SHAUGHNESSY View
20 NATIONAL CITY CORPORATION JEFFREY D. KELLY View
21 FEDEX CORPORATION JOHN L. MERINO View
22 MERCER HUMAN RESOURCE CONSULTING JAMES F. VERLAUTZ View
22A MERCER HUMAN RESOURCE CONSULTING JAMES F. VERLAUTZ View
23 ILLINOIS CPA SOCIETY JAMES L. FUEHRMEYER, JR. View
24 TOWERS PERRIN WILLIAM GULLIVER View
25 ABC ASSOCIATES ANDREW B. ROCHMAN View
26 CALIFORNIA CASUALTY MANAGEMENT CO. JOHN G. VIDOSH View
27 WATSON WYATT COMPANY ALAN GLICKSTEIN View
28 BUCK CONSULTANTS LAWRENCE SHER View
29 ROGER STRAUSS View
30 STANLEY, HUNT, DUPREE RHINE,INC. View
31 ROBIN GANTT View
32 COLLEGE OF PENSION ACTUARIES NFP ANNIE BROWN VOLDMAN View
33 AICPA/ACSEC BEN NEUHAUSEN View
34 ANHEUSER-BUSCH EMPLOYEES CREDIT UNION RON KAMPWERTH View
35 DEPOSITORY TRUST CLEARING CORPORATION ELLEN FINE LEVINE View
36 VAN IWAARDEN ASSOCIATES JAMES A. VAN IWAARDEN View
37 IVS View
38 SHELL INTERNATIONAL LIMITED BOB DEERE View
39 BROWN BROTHERS HARRIMAN CO. MICHAEL W. MCCONNELL View
40 CHILDRENS HOSPITAL AND HEALTH SYSTEM TIMOTHY BIRKENSTOCK View
41 GREG SWALWELL View
42 HEWITT ASSOCIATES LLC CURTIS M. CARTOLANO View
43 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
44 S.C. JOHNSON SON, INC. W. LEE MCCOLLUM View
45 PENSION BENEFIT GUARANTY CORPORATION BRADLEY D. BELT View
46 LEE C. ROULSON View
47 ELI LILLY AND COMPANY ARNOLD C. HANISH View
48 R. G. ASSOCIATES, INC. JACK T. CIESIELSKI View
49 SCHERING-PLOUGH CORPORATION JAMES C. D'ARECCA View
50 PEPSIAMERICAS, INC. TIMOTHY W. GORMAN View
51 NISOURCE JEFFREY W. GROSSMAN View
52 STP NUCLEAR OPERATING COMPANY KATHLEEN CORNETT View
53 PUGET ENERGY, INC. JAMES W. ELDREDGE View
54 TRUMAN A. BREITHAUPT View
55 BNSF RAILWAY COMPANY PAUL W. BISCHLER View
56 HELENA CHEMICAL COMPANY TROY D. TRAXLER, JR. View
57 SHANDS HEALTHCARE WILLIAM ROBINSON View
58 MUSCATINE FOODS CORPORATION DAVID JONES View
59 FLORIDA INSTITUTE OF CPAS/APASC RICHARD G. EDSALL View
60 FITCH RATINGS BRIDGET GANDY View
61 JAN FRANKLIN View
62 PRINCIPAL FINANCIAL GROUP PHILIP A. LEDER View
62A PRINCIPAL FINANCIAL GROUP GREG B. ELMING View
63 LUBRIZOL CORPORATION CHARLES P. COOLEY View
64 WPS RESOURCES CORPORATION DIANE L. FORD View
65 THE ANDERSONS, INC. RICHARD R. GEORGE View
66 PROGRESS ENERGY, INC. JEFFREY M. STONE View
67 JPMORGAN CHASE CO. JOSEPH L. SCLAFANI View
68 PRUDENTIAL FINANCIAL, INC. RICHARD J. CARBONE View
69 PFIZER INC. LORETTA CANGIALOSI View
70 KEYCORP ROBERT L. MORRIS View
71 WELLS FARGO COMPANY RICHARD D. LEVY View
72 SISTERS OF MERCY HEALTH SYSTEM JAMES R. JAACKS View
73 DAVID M. SYRETT View
74 ALLINA HEALTH SYSTEM MARK HARRISON View
75 SAMFORD UNIVERSITY FRANK C. MINTER View
76 BDO SEIDMAN, LLP View
77 PENNSYLVANIA INSTITUTE OF CPAS EDWARD J. STRALEY View
78 AMERICAN CANCER SOCIETY, INC. CATHERINE E. MICKLE View
79 ASHLAND INC. LAMAR M. CHAMBERS View
80 NCBA''S CFTC PAUL HAZEN View
81 MCCREADY AND KEENE, INC. RICHARD E. LENAR View
82 NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION RUSSELL D. WASSON View
83 SIGMA-ALDRICH CORPORATION SONDRA S. BROWN View
84 ASSOCIATED WHOLESALE GROCERS, INC. ROBERT Z. WALKER View
85 AON CONSULTING TONYA B. MANNING View
86 NORTEL NETWORKS, INC. PAUL W. KARR View
87 PRICEWATERHOUSECOOPERS LLP View
88 MOODY''S INVESTOR SERVICES GREGORY J. JONAS View
89 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
90 ENTERGY CORPORATION NATHAN E. LANGSTON View
91 FINANCIAL EXECUTIVES INTERNATIONAL/CCR LAWRENCE J. SALVA View
92 ERNST YOUNG LLP View
93 STANDARD POOR''S RATINGS SERVICES NERI BUKSPAN View
94 AMERICAN INTERNATIONAL GROUP, INC. ANTHONY VALOROSO View
95 AMERICAN ACADEMY OF ACTUARIES WILLIAM J. SOHN View
95A AMERICAN ACADEMY OF ACTUARIES JEFFREY P. PETERTIL View
95B AMERICAN ACADEMY OF ACTUARIES/PAC WILLIAM J. SOHN View

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