COMMENT LETTERS

Project: 2014-260 Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets

Reference Number: 2014-260

Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets
Letter Affiliation Submitted By:
1 PRINCIPAL FINANCIAL GROUP TERRANCE M. MCCARTHY View
2 IMA/FRC NANCY J. SCHROEDER View
3 MCGLADREY LLP View
4 CALCPA/APAS COMMITTEE MICHAEL D. FEINSTEIN View
5 ERNST & YOUNG LLP View
6 BDO USA, LLP View
7 GRANTTHORNTON LLP View
8 PRICEWATERHOUSECOOPERS LLP View
9 CHRIS BARNARD View
10 PLANTE & MORAN PLLC View
11 TOWERS WATSON DIANA J. SCOTT AND CHRIS NOBLE View
12 AICPA/PCPS/TIC SCOT PHILLIPS View
13 DELOITTE & TOUCHE LLP View
14 FICPA/APAS COMMITTEE JULIAN DOZIER View
15 KPMG LLP View

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