Emerging Issues Task Force

EITF Meeting Materials and Minutes

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Current Meeting Discussion Materials

Currently scheduled for discussion at the June 18, 2015 EITF meeting.
  1. Proposed Agenda (Revised 06/15/15)
  2. Proposed SEC Staff Announcement:
  3. Issue No. 15-A, “Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets”
  4. Issue No. 15-C, “Employee Benefit Plan Simplifications”
    • Issue Summary No. 1, Supplement No. 1
    • Comment Letters on Proposed Update
      • (I) Fully Benefit-Responsive Investment Contracts
        • MSL
        • LGC+D
        • GALLIARD CAPITAL MANAGEMENT INC.
        • MUTUAL OF OMAHA
        • BNP PARIBAS INVESTMENT PARTNERS TRUST COMPANY
        • UNIVERSITY OF NOTRE DAME
        • DOEREN MAYHEW
        • REA & ASSOCIATES INC.
        • MORLEY FINANCIAL SERVICES INC.
        • IBM CORPORATION
        • PRINCIPAL FINANCIAL GROUP
        • CHRIS BARNARD
        • MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
        • TRANSAMERICA STABLE VALUE SOLUTIONS INC.
        • MOSS ADAMS LLP
        • CROWE HORWATH LLP
        • EIDE BAILLY LLP
        • CIEBA
        • SVIA
        • METROPOLITAN LIFE INSURANCE COMPANY
        • FEI/CCR/CBF
        • TIAA
        • ILLINOIS CPA SOCIETY/EBC/APC
        • INVESCO
        • PLANTE & MORAN PLLC
        • CALCPAS/APAS COMMITTEE
        • GRANT THORNTON LLP
        • MCGLADREY LLP
        • AICPA/PCPS/TIC
        • LAPORTE APAC
        • KELLER & OWENS LLC
        • HANSEN HOUSE COMPANY
        • HEMMING MORSE CPAS
        • PRUDENTIAL INSURANCE COMPANY OF AMERICA
      • (II) Plan Investment Disclosures
        • MSL
        • LGC+D
        • GALLIARD CAPITAL MANAGEMENT INC.
        • MUTUAL OF OMAHA
        • BNP PARIBAS INVESTMENT PARTNERS TRUST COMPANY
        • UNIVERSITY OF NOTRE DAME
        • DOEREN MAYHEW
        • REA & ASSOCIATES INC.
        • MORLEY FINANCIAL SERVICES INC.
        • IBM CORPORATION
        • MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
        • TRANSAMERICA STABLE VALUE SOLUTIONS INC.
        • MOSS ADAMS LLP
        • CROWE HORWATH LLP
        • EIDE BAILLY LLP
        • CIEBA
        • SVIA
        • METROPOLITAN LIFE INSURANCE COMPANY
        • FEI/CCR/CBF
        • TIAA
        • ILLINOIS CPA SOCIETY/EBC/APC
        • INVESCO
        • PLANTE & MORAN PLLC
        • CALCPAS/APAS COMMITTEE
        • GRANT THORNTON LLP
        • MCGLADREY LLP
        • AICPA/PCPS/TIC
        • LAPORTE APAC
        • KELLER & OWENS LLC
        • HANSEN HOUSE COMPANY
        • HEMMING MORSE CPAS
        • PRUDENTIAL INSURANCE COMPANY OF AMERICA
      • (III) Measurement Date Practical Expedient
        • MSL
        • LGC+D
        • UNIVERSITY OF NOTRE DAME
        • DOEREN MAYHEW
        • REA & ASSOCIATES INC.
        • IBM CORPORATION
        • MOSS ADAMS LLP
        • CROWE HORWATH LLP
        • FEI/CCR/CBF
        • ILLINOIS CPA SOCIETY/EBC/APC
        • PLANTE & MORAN PLLC
        • CALCPAS/APAS COMMITTEE
        • GRANT THORNTON LLP
        • MCGLADREY LLP
        • AICPA/PCPS/TIC
        • LAPORTE APAC
        • KELLER & OWENS LLC
        • HANSEN HOUSE COMPANY
        • HEMMING MORSE CPAS
        • MERCER
  5. Issue No. 15-D, “Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships”
  6. Issue No. 15-E, “Contingent Put and Call Options in Debt Instruments”
  7. Issue No. 15-F, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”
  8. Summary of Issues

Prior Meeting Materials and Minutes