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Regional Sales Director-Heartland July Business Services
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Internal Channel Sales Team Lead July Business Services
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Relationship Manager – Defined Contributions Daybright Financial
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Regional Sales Director-Mid Atlantic July Business Services
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EPIC RPS
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Nova 401(k) Associates
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Spectrum Pension Consultants (part of Daybright Financial)
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Director, Strategic Accounts and Channel Development July Business Services
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Relationship Manager for Defined Benefit/Cash Balance Plans Daybright Financial
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Daybright Financial
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Independent Retirement
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Director of Regulatory Operations and Compliance PCS Retirement
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Stones River Consulting
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Text of Mercer Comment Letters to FASB on Cash Balance Plan Accounting
The ERISA Industry Committee [ERIC] 
May 3, 2004
Target page includes links to letters dated April 27, 2004 and April 14, 2004.
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