Online Comment Letters

Project: Project 34E

Project Number: 34E

Pension Issues

Letter Affiliation Submitted By:
1 MISSOURI DEPARTMENT OF TRANSPORTATION BRENDA MORRIS View
2 COMMONWEALTH OF PENNSYLVANIA ANNA MARIA KIEHL View
3 FLORIDA GOVERNMENT FINANCE OFFICERS ASSOCIATION BARRY SKINNER View
4 STATE OF TENNESSEE, DEPARTMENT OF AUDIT DEBORAH LOVELESS View
5 SOUTH DAKOTA RETIREMENT SYSTEM ROBERT WYLIE View
6 STATE OF NEW YORK, OFFICE OF THE STATE COMPTROLLER SUZETTE BAKER View
7 KPMG, LLP JEFFREY MARKERT View
8 IDAHO STATE CONTROLLER'S OFFICE BRANDON PURCELL View
9 AICPA STATE AND LOCAL GOVERNMENT EXPERT PANEL JEFFREY MARKERT AND MARY FOELSTER View
10 PUBLIC EMPLOYEE RETIREMENT ASSOCIATION OF MINNESOTA DAVID DEJONGE View
11 CALIFORNIA STATE TEACHERS' RETIREMENT SYSTEM ROBIN MADSEN View
12 GOVERNMENT FINANCE OFFICERS ASSOCIATION MELINDA GILDART AND MELANIE SEALE View
13 (GRAND RAPIDS, MI) MARTIN TIMKOVICH View
14 IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM DONNA MUELLER View
15 NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS CALVIN MCKELVOGUE View
16 MARYLAND STATE RETIREMENT AND PENSION SYSTEM R. DEAN KENDERLINE View
17 OHIO PUBLIC EMPLOYEES RETIREMENT SYSTEM KAREN CARRAHER AND JENNY STARR View
18 REPRESENTING THESE ORGANIZATIONS: GOVERNMENT FINANCE OFFICERS ASSOCIATION; NATIONAL ASSOCIATION OF STATE RETIREMENT ADMINISTRATORS; NATIONAL CONFERENCE ON PUBLIC EMPLOYEE RETIREMENT SYSTEMS; NATIONAL COUNCIL ON TEACHER RETIREMENT; AND PUBLIC PENSION FINANCIAL FORUM JEFF ESSER, DANA BILYEU, HANK KIM, MEREDITH WILLIAMS, AND MICHELE NIX View
19 UTAH RETIREMENT SYSTEMS ROBERT K. KELLERSBERGER View
20 CAVANAUGH MACDONALD CONSULTING, LLC BRENT BANISTER AND ERIC GARY View
21 STATE OF IOWA, DEPARTMENT OF ADMINISTRATIVE SERVICES CALVIN MCKELVOGUE View
22 MICHIGAN OFFICE OF THE AUDITOR GENERAL DOUG RINGLER View
23 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
24 CALIFORNIA SOCIETY OF CPAS AMY MEYER View
25 CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM KRISTIN MONTGOMERY View
26 GABRIEL ROEDER SMITH & COMPANY R. RYAN FALLS AND PAUL ZORN View
27 STATE OF WISCONSIN LEGISLATIVE AUDIT BUREAU JOE CHRISMAN View
28 ILLINOIS CPA SOCIETY KENT OLIVEN View
29 COLORADO PERA KARL GREVE AND LAWRENCE MUNDY View
30 THE TOWN OF ELSMERE, DELAWARE JOSEPH SCHULCZ View
31 AMERICAN ACADEMY OF ACTUARIES THOMAS LOWMAN View
32 TRUTH IN ACCOUNTING SHEILA WEINBERG View
33 AICPA PRIVATE COMPANIES PRACTICE SECTION MICHAEL WESTERVELT View
34 STATE OF NEW YORK, OFFICE OF THE COMPTROLLER, DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY GABRIEL DEYO View
35 ASSOCIATION OF LOCAL GOVERNMENT AUDITORS LARRY STAFFORD View
36 OREGON GOVERNMENT FINANCE OFFICERS ASSOCIATION HEIDI STARKS View
37 ASSOCIATION OF GOVERNMENT ACCOUNTANTS LEALAN MILLER View
38 MUNICIPAL EMPLOYEES RETIREMENT SYSTEM LEON HANK View
39 (RIO DE JANEIRO, BRAZIL) DENISE SILVA FERRIERA JUVENAL View