COMMENT LETTERS

Project: Project 34-1NTP

Reference Number: 34-1NTP

Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans That Are Not Administered through Trusts That Meet Specific Criteria, and Amendments to Certain Provisions of GASB Statements 67 and 68
Letter Affiliation Submitted By:
1 (HIGHLANDS RANCH,CO ) PATRICK MCGRATH View
2 (SCHAUMBERG, IL) SUSAN BUDAK View
3 IDAHO STATE CONTROLLER'S OFFICE CAROL BEARCE View
4 ASSOCIATION OF GOVERNMENT ACCOUNTANTS LEALAN MILLER View
5 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
6 FLORIDA GFOA MARY-LOU PICKLES View
7 STATE OF MICHIGAN OFFICE OF AUDITOR GENERAL DOUG RINGLER View
8 IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES CALVIN MCKELVOGUE View
9 NATIONAL ASSOCIATION OF STATE AUDITORS COMPTROLLERS AND TREASURERS WILLIAM HOLLAND View
10 ASSOCIATION OF LOCAL GOVERNMENT AUDITORS HARRIET RICHARDSON View
11 ILLINOIS GFOA BILL HANNAH View
12 CONFERENCE OF CONSULTING ACTUARIES--UPDATED INFORMATION 9/18/2014 PAUL ANGELO View
13 GABRIEL ROEDER SMITH AND COMPANY BRIAN MURPHY, DAVID KAUSCH, PAUL ZORN, AND R. RYAN FALLS View
14 DELOITTE AND TOUCHE LLP KAREN WILTSIE View
15 COMMONWEALTH OF VIRGINIA MARTHA MAVREDES View
16 AMERICAN ACADEMY OF ACTUARIES WILLIAM HALLMARK View
17 FIRSTSOUTHWEST BRIAN WHITWORTH View
18 JAMES RIZZO View
19 ASHLEY BURROWES View
20 CHERRY BEKAERT RAYMOND QUINTIN View
21 STATE OF TENNESSEE DEPARTMENT OF AUDIT DEBORAH LOVELESS View
22 VIRGINIA SOCIETY OF CPAS CHARLES VALADEZ View
23 GOVERNMENT FINANCE OFFICERS ASSOCIATION WILLIAM HALL AND JOHN TUOHY View
24 (RIO DE JANEIRO, BRAZIL) DENISE SILVA FERREIRA JUVENAL View
25 AICPA STATE AND LOCAL GOVERMENT EXPERT PANEL JEFFREY MARKERT AND MARY FOELSTER View
26 AICPA PCPS-TIC SCOT PHILLIPS View

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