Project:
Reference Number: FSPFIN46-D
Treatment of Fees Paid to Decision Makers and Guarantors as Described in Paragraph 8 in Determining Expected Losses and Expected Residual Returns of a VIE under FASB Int. No. 46
Reference Number: FSPFIN46-D
Treatment of Fees Paid to Decision Makers and Guarantors as Described in Paragraph 8 in Determining Expected Losses and Expected Residual Returns of a VIE under FASB Int. No. 46
| Letter | Affiliation | Submitted By: | |
| 1 | LINCOLN FINANCIAL GROUP | CASEY J. TRUMBLE | View |
| 2 | EATON VANCE CORP. | LAURIE G. HYLTON | View |
| 3 | DEERFIELD CAPITAL MANAGEMENT | DANIELLE T. VALKNER | View |
| 4 | ALLSTATE | SAMUEL H. PILCH | View |
| 5 | MERRILL LYNCH | ESTHER MILLS | View |
| 6 | ERNST YOUNG LLP | View | |
| 7 | WACHOVIA CORPORATION | DAVID M. JULIAN | View |
| 8 | KPMG LLP | View | |
| 9 | THE CLEARING HOUSE | JEFFREY P. NEUBERT | View |
| 10 | RBC FINANCIAL GROUP | LINDA MEZON | View |
| 11 | CANADIAN BANKERS ASSOCIATION | R. KELLY SHAUGHNESSY | View |
| 12 | BANK ONE CORPORATION | MELISSA J. MOORE | View |
| 13 | CITIGROUP | ROBERT TRAFICANTI | View |
| 14 | DELOITTE TOUCHE LLP | View | |
| 15 | GRANT THORNTON LLP | View | |
| 16 | PRICEWATERHOUSECOOPERS LLP | View | |
| 17 | PRUDENTIAL FINANCIAL | DENNIS SULLIVAN | View |
| 18 | AMERICAN BANKERS ASSOCIATION | DONNA FISHER | View |