COMMENT LETTERS

Project: 2016-210 Changes to the Disclosure Requirements for Defined Benefit Plans

Reference Number: 2016-210

Changes to the Disclosure Requirements for Defined Benefit Plans
Letter Affiliation Submitted By:
1 PAUL B.W. MILLER View
2 WILLIS TOWERS WATSON DIANA J. SCOTT AND MICHAEL POLLACK View
3 IBM CORPORATION ALISON YARA View
4 R.G. ASSOCIATES INC. JACK T. CIESIELSKI View
5 DELOITTE & TOUCHE LLP View
6 KPMG LLP View
7 LARK RESEARCH INC. STEPHEN P. PERCOCO View
8 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
9 CALCPA/APAS COMMITTEE A.J. MAJOR III View
10 AEROSPACE INDUSTRIES ASSOCIATION JOHN LUDDY View
11 BDO USA LLP View
12 FIRSTENERGY CORP. K. JON TAYLOR View
13 PICPA/AAP COMMITTEE LISA A. RITTER View
14 THE PNC FINANCIAL SERVICES GROUP INC. LAUREN BELOT View
15 AAA/PENSION ACCOUNTING COMMITTEE FRANCIS RATNA View
16 EEI/AGA RICHARD F. MCMAHON JR. AND PATRICK J. MIGLIACCO View
17 HYDRO-QUEBEC LISE CROTEAU View
18 BB&T CORPORATION BRETT CASEY View
19 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
20 PRICEWATERHOUSECOOPERS LLP View
21 GRANT THORNTON LLP View
22 BRISTOL-MYERS SQUIBB COMPANY ROBERT OWENS AND TIM KOCSES View
23 ILLINOIS CPA SOCIETY/EBC/APC KATHLEEN MUSIAL AND RYAN BRADY View
24 FEDEX CORPORATION JENNIFER L. JOHNSON View
25 GENERAL MOTORS COMPANY THOMAS S. TIMKO View
26 NYSSCPA JOSEPH M. FALBO JR. View
27 ERNST & YOUNG LLP View
28 INSTITUTE OF MANAGEMENT ACCOUNTANTS NANCY J. SCHROEDER View
29 THE DOW CHEMICAL COMPANY RONALD C. EDMONDS View
30 PAUL HUBLING View
31 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
32 ACOPA SEE LISTED View
33 EMERSON RICHARD J. SCHLUETER View
34 FEI/CCR/CBF View

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