Measuring Pension Obligations and Determining Pension Plan Costs or Contributions Comments

1. Thomas J. Cavanaugh & Brent A. Banister (Submitted 04.26.12)

2. Jan Harrington (Submitted 05.18.12)

3. Towers Watson (Submitted 05.18.12)

4. John M. Crider, Jr. (Submitted 05.30.12)

5. Terrance M. McCarthy (Submitted 05.31.12)

6. Robert R. Mitchell (Submitted 05.31.12)

7. David T. Kausch (Submitted 05.31.12)

8. American Academy of Actuaries’ Joint Committee on Retiree Health (Submitted 05.31.12)

9. American Academy of Actuaries’ Pension Finance Task Force (Submitted 05.31.12)

10. SEGAL (Submitted 05.31.12)

11. James E. Holland (Submitted 05.31.12)

12. John T. Stokesbury (Submitted 05.31.12)

13. Mercer (Submitted 05.31.12)

14. ASPPA College of Pension Actuaries (Submitted 05.31.12)

15. Daniel P. Moore (Submitted 05.31.12)

16. American Academy of Actuaries’ Pension Committee (Submitted 05.31.12)

17. Kati Buccinna, Suzanne M. Warner, & Richard A. Young (Submitted 05.31.12)