Online Comment Letters

Project: Project 34-P

Project Number: 34-P

Financial Reporting for Pension Plans—an amendment of GASB Statement No. 25

Letter Affiliation Submitted By:
1 CONGRESS OF THE UNITED STATES GERALD CONNOLLY AND EDOLPHUS TOWNS View
2 STATE OF COLORADO CONTROLLER DAVID J. MCDERMOTT View
3 TRAVIS COUNTY ESD #6 RELIEF AND RETIREMENT FUND SCOTT FALLTRICK View
4 SMALL SCHOOL DISTRICTS' ASSOCIATION (CA) DAVID WALRATH View
5 GABRIEL ROEDER SMITH DAVID KAUSCH View
6 JOSEPH MARESCA View
7 CITY OF DENISON, TX SUSAN WAY View
8 ASSOCIATION OF GOVERNMENT ACCOUNTANTS ERIC BERMAN View
9 AICPA JAMES LANZAROTTA AND MARY FOELSTER View
10 CITY OF PARIS, TX GENE ANDERSON View
11 GOVERNMENT FINANCE OFFICERS ASSOCIATION BARBARA AVARD AND STEVE SOLOMON View
12 GFOA OF TEXAS ROBERT SCOTT AND KEITH DAGEN View
13 LUBBOCK FIRE PENSION FUND JACK WATKINS View
14 WISCONSIN LEGISLATIVE AUDIT BUREAU JOE CHRISMAN View
15 STATE OF MONTANA LEGISLATIVE AUDIT DIVISION BRENDA KEDISH View
16 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
17 JOHN CRIDER View
18 COMMONWEALTH OF VIRGINIA WALTER KUCHARSKI View
19 OKLAHOMA STATE PENSION COMMISSION KEN MILLER View
20 CITY OF KILLEEN, TX BARBARA GONZALEZ View
21 ODESSA FIREFIGHTERS RELIEF AND RETIREMENT FUND JAMES ZENTNER View
22 CALIFORNIA RETIREMENT COALITION RUSTY SELIX AND OTHERS View
23 P2F2 LUKE HUELSKAMP View
24 SEE LETTER NO. 7 View
25 WASHINGTON OFFICE OF FINANCIAL MANAGEMENT WENDY JARRETT View
26 JOHN ROBINSON View
27 FLORIDA GFOA CHRISTOPHER LYONS View
28 LIFE INSURANCE SETTLEMENT ASSOCIATION DARWIN BAYSTON View
29 NASACT RONALD JONES View
30 MICHIGAN AUDITOR GENERAL THOMAS MCTAVISH View
31 STATE OF IOWA CALVIN MCKELVOGUE View
32 SEGAL THOMAS LEVY View
33 SOUTH CAROLINA RETIREMENT SYSTEMS WILLIAM BLUME View
34 CPS ENERGY PAULA GOLD-WILLIAMS View
35 MIKE MILLS View
36 CALCPA GARY CAPORICCI View
37 WASHINGTON SOCIETY OF CPAS NESTOR NEWMAN View
38 MCGLADREY AND PULLEN BRIAN SCHEBLER View
39 TEXAS COMPTROLLER PHILLIP ASHLEY View
40 SACRS ROBERT PALMER View
41 CHEIRON GENE KALWARSKI AND JIM HOLLAND View
42 NASRA, NCTR AND NCPERS KEITH BRAINARD HANK KIM AND LEIGH SNELL View
43 CALSTRS ROBIN MADSEN View
44 AMERICAN ACADEMY OF ACTUARIES WILLIAM HALLMARK ETHAN KRA AND R. EVAN INGLIS View
45 CALPERS RUSSELL FONG View
46 PAUL ANGELO View
47 EHRENTREICH-EHRENTREICH LDI CONSULTING AND RESEARCH NORMAN EHRENTREICH View
48 STATE OF ARKANSAS GERALD PLAFCAN View
49 ILMA JACK KELLY View
50 STATE OF MONTANA PAUL CHRISTOFFERSON View
51 COLORADO PERA MEREDITH WILLIAMS View
52 SERS OF OHIO MICHELE MARRA View
53 YOURPUBLICMONEY.COM JOHN DICKERSON View
54 SEE LETTER NO. 5 View
55 ILLINOIS GFOA MELISSA GALLAGHER View
56 STATE OF TENNESSEE TREASURY DEPT DAVID LILLARD View
57 SEE LETTER NO. 30 View
58 DENISE JUVENAL View
59 OMAHA PUBLIC POWER DISTRICT JIM KARNIK View
60 MICHIGAN GFOA LUKE HUELSKAMP View
61 KPMG, LLP JEFFREY MARKERT View