Project: 1325-100 Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting
Reference Number: 1325-100
Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting
Reference Number: 1325-100
Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting
Letter | Affiliation | Submitted By: | |
1 | PMA CAPITAL CORPORATION | WILLIAM HITSELBERGER | View |
2 | BALDWIN LYONS, INC. | G. PATRICK CORYDON | View |
3 | REINSURANCE ASSOCIATION OF AMERICA | JOSEPH B. SIEVERLING | View |
4 | CELANESE CORPORATION | CHRIS JENSEN | View |
5 | WELLPOINT, INC. | WAYNE S. DEVEYDT | View |
6 | DAVID KOEGEL | View | |
7 | CICA/VCIA | DENNIS P. HARWICK | View |
8 | EUROPEAN INSURANCE CFO FORUM | HELMUT PERLET | View |
9 | BRUCE EVANS | View | |
10 | PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA | STEPHEN W. BROADIE | View |
11 | ASSOCIATION OF BRITISH INSURERS | JOHN BRECKENRIDGE | View |
12 | SPENCER M. GLUCK | View | |
13 | KPMG LLP | View | |
14 | TOWERS PERRIN | STEPHEN LOWE | View |
15 | DOW CHEMICAL COMPANY | WILLIAM H. WEIDEMAN | View |
16 | AMERICAN RE-INSURANCE COMPANY | M. STEVEN LEVY | View |
17 | HARBOR POINT LIMITED | JEFFREY L. WEBB | View |
18 | THE HARTFORD FINANCIAL SERVICES GROUP, INC. | ROBERT J. PRICE | View |
19 | ASSOCIATION OF FINANCIAL GUARANTY INSURORS | SEAN LEONARD | View |
20 | FITCH RATINGS | JULIE BURKE | View |
21 | EMC INSURANCE COMPANIES | RON HALLENBECK | View |
22 | JPMORGAN CHASE CO. | JOSEPH L. SCLAFANI | View |
23 | SWISS RE | MARK SWALLOW | View |
24 | AETNA INC. | RONALD M. OLEJNICZAK | View |
25 | IMAGINE GROUP HOLDINGS LIMITED | PETER A. WALFORD | View |
26 | BLUE CROSS BLUE SHIELD ASSOCIATION | SHARI WESTERFIELD | View |
27 | CNA | LAWRENCE J. BOYSEN | View |
28 | FM GLOBAL | JEFFREY A. BURCHILL | View |
29 | FINANCIAL EXECUTIVES INTERNATIONAL/CCR | LAWRENCE J. SALVA | View |
30 | GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES | DOUGLAS WM. BARNERT | View |
31 | ILLINOIS CPA SOCIETY/APC | LEONARD C. SOFFER | View |
32 | GUY CARPENTER COMPANY, INC. | View | |
33 | GRANT THORNTON LLP | View | |
34 | NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS | JOSEPH FRITSCH | View |
35 | AMERICAN ELECTRIC POWER COMPANY, INC. | JOSEPH M. BUONAIUTO | View |
36 | EDWARD SCOTT HOCHBERG | View | |
37 | AICPA/PCPS/TIC | EDWARD J. KNAUF | View |
38 | MICROSOFT | BOB LAUX | View |
39 | DELOITTE TOUCHE LLP | View | |
40 | XL CAPITAL LTD | STEPHEN ROBB | View |
41 | AMERICAN INTERNATIONAL GROUP, INC. | ANTHONY VALOROSO | View |
42 | PRICEWATERHOUSECOOPERS LLP | View | |
43 | AMERICAN COUNCIL OF LIFE INSURERS | JAMES F. RENZ | View |
44 | ENDURANCE SPECIALTY HOLDINGS LTD. | MICHAEL MOORE | View |
45 | NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES | WILLIAM D. BOYD | View |
46 | LIBERTY MUTUAL GROUP | JOHN D. DOYLE | View |
47 | ACE LIMITED | PHILIP V. BANCROFT | View |
48 | AMERICA"S HEALTH INSURANCE PLANS | WILLIAM C. WELLER | View |
49 | AMERICAN ACADEMY OF ACTUARIES | HENRY SIEGEL | View |
49A | AMERICAN ACADEMY OF ACTUARIES | NANCY WATKINS | View |
49B | AMERICAN ACADEMY OF ACTUARIES | ROWAN B. BELL | View |
49C | AMERICAN ACADEMY OF ACTUARIES | DARIN ZIMMERMAN | View |
50 | FARMERS NEW WORLD LIFE | LEEANN BADGETT | View |
51 | CIGNA CORPORATION | ANNMARIE HAGAN | View |
52 | METLIFE, INC. | ROBERT C. TARNOK | View |
53 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | PASCAL DESROCHES | View |
54 | CHEVRON CORPORATION | MARK A. HUMPHREY | View |
55 | PLATINUM UNDERWRITERS HOLDINGS, LTD. | JAMES A. KRANTZ | View |
56 | ST. PAUL TRAVELERS COMPANIES, INC. | PAULA C. PANIK | View |
57 | AMERICAN INSURANCE ASSOCIATION | PHILLIP L. CARSON | View |
58 | AMY P. ANGELL | View | |
59 | CITIGROUP | ROBERT TRAFICANTI | View |
60 | AICPA/ACSEC/IEP | BEN NEUHAUSEN | View |
61 | STANDARD POOR''S RATINGS SERVICES | NERI BUKSPAN | View |
62 | PEPSICO | PETER A. BRIDGMAN | View |
63 | ERNST YOUNG LLP | View | |
64 | KRAMER CONSULTING | LOREN KRAMER | View |
65 | HUGO KOSTELNI | View |