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Merkley Retirement Consultants
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Distributions Processor - Qualified Retirement Plans Anchor 3(16) Fiduciary Solutions, LLC
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Retirement Combo Plan Administrator Heritage Pension Advisors, Inc.
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Defined Benefit Specialist II or III Nova 401(k) Associates
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DWC ERISA Consultants LLC
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Principal Governmental Pension Plan Associations Comment Letter to GASB Concerning GASB Exposure Drafts on Pension Accounting and Financial Reporting for State and Local Governments (PDF)
National Conference of Public Employee Retirement Systems [NCPERS]; National Council on Teacher Retirement; National Association of State Retirement Administrators 
Nov. 9, 2011
September 30, 2011. 'The members of these groups ... collectively manage substantially all of the nearly $3 trillion in pension assets for approximately 21 million working and retired public employees.... [W]e disagree with the Board's decision to separate measures of pension accounting from pension funding on the following grounds:[.]
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