ECFC Members’ Comment Letters on Use-It-or-Lose-It Requirement


In another very favorable development, the IRS has solicited comments on modifying (and perhaps eliminating) the use-or-lose-it requirement.

Comments are required by August 17, 2012.  ECFC will be working through its Legislative Committee on preparing comments that can be adapted by members and employers, so be sure to participate in our ongoing 2nd and 4th Tuesday Legislative Update calls to keep up-to-date. Please send any suggested comments/edits in advance (using blackline function) to

The following documents will be discussed during the July 24 ECFC Legislative Workgroup call (1:30-2:00 pm): i) a near final draft of a comment letter and template related to the SBC requirement and how it applies to HRA plans; and ii) an initial comment letter related to IRS Notice 2012-40 and the potential elimination of use it or lose it.  Work group committee input and comment is encouraged.  Please send any suggested comments/edits in advance (using blackline function) to

Click on the links below to view member submitted comments:

AA(Cathy_Bucher) 7.17.2012
AIC (Janice Johnson) 7.17.2012
BEC (Billy Robinson) 7.17.2012
BKD (Clara Featherstone) 7.17.2012
BU (Frank Schiavo) 7.17.2012
BWC (Brian Muhich) 7.17.2012
CBC (Gail Hiller-Lee) 7.17.2012
CW (Susan Probst) 7.17.2012
Eduventures Inc (Lauren Nicoll) 7.17.2012
FMICN (Sherry Stevenson) 7.17.2012
GMPCS (Tom Stoll) 7.17.2012
HA (Brenda Fahrenholz) 7.17.2012
HRCI (Aaron McCullough) 7.17.2012
IBS (Mark Sommers)7.17.2012
Integrity Benefits, LLC (William Lewis) 7.17.2012
KHF (Scott Kauffman) 7.17.2012
KHS (Karissa Vescovich) 7.17.2012
LBT (Angi Marksbury) 7.17.2012
LOAB (Allen Buckley) 7.17.2012
MVT (Jackie Davis) 7.17.2012
NALCD (Mary Chrysler) 7.17.2012
NASDAQ (Leonard Comberiate) 7.17.2012
OESSI (Scott Parker) 7.17.2012
OSVT (Steve Green) 7.17.2012
PT (Denise Morse) 7.17.2012
SABCI (Jim Miller) 7.17.2012
SB (ReSheldia Igboanugo) 7.17.2012
St. Camillus San Camillo (Pam Loveless) 7.17.2012
Tanknology (Barbara Botts) 7.17.2012
Taxpayer (Angela Clark 2nd comment) 7.17.2012
Taxpayer (Angela Clark) 7.17.2012
Taxpayer (Anna Michaels) 7.17.2012
Taxpayer (Arun Samy) 7.17.2012
Taxpayer (Authur Vichnis) 7.17.2012
Taxpayer (BillRiley) 7.17.2012
Taxpayer (Brandan Hart) 7.17.2012
Taxpayer (Brian Littrell) 7.17.2012
Taxpayer (Celisse Collier) 7.17.2012
Taxpayer (Chris Joseph) 7.17.2012
Taxpayer (Christine Blake) 7.17.2012
Taxpayer (Christine Haynes) 7.17.2012
Taxpayer (Dave Price) 7.17.2012
Taxpayer (Dawn Scott) 7.17.2012
Taxpayer (Erik Jacobs) 7.17.2012
Taxpayer (Ethan McKinney) 7.17.2012
Taxpayer (Frank Burkhardt) 7.17.2012
Taxpayer (Joan Hall) 7.17.2012
Taxpayer (John Debbie Saunders) 7.17.2012
Taxpayer (John Howald 2nd comment) 7.17.2012
Taxpayer (John Howald) 7.17.2012
Taxpayer (Jori Church) 7.17.2012
Taxpayer (Karen Rogers) 7.17.2012
Taxpaye (Kathleen Cuzner) 7.17.2012
Taxpayer (Kristin Harbuck) 7.17.2012
Taxpayer (Lee Langlinais) 7.17.2012
Taxpayer (Lynn Polke) 7.17.2012
Taxpayer (Maggie Smith) 7.17.2012
Taxpayer (Megan Shirts) 7.17.2012
Taxpayer (Mike Bishop) 7.17.2012
Taxpayer (Pat Krummel) 7.17.2012
Taxpayer (Paul Dickens) 7.17.2012
Taxpayer (Paul Nolan) 7.17.2012
Taxpayer (Peter Noronha) 7.17.2012
Taxpayer (Richard Altinger) 7.17.2012
Taxpayer (Richard De Francesco) 7.17.2012
Taxpayer (Rob Contin) 7.17.2012
Taxpayer (Shawn Towey) 7.17.2012
Taxpayer (Stephen Fath) 7.17.2012
Taxpayer (Steve R.) 7.17.2012
Taxpayer (Teresa Childers) 7.17.2012
Taxpayer (Teresa Wassman) 7.17.2012
Taxpayer (Toby Harris) 7.17.2012
Taxpayer (Tyler Baeten) 7.17.2012
Taxpayer (Venu Lingamaneni) 7.17.2012
Taxpayer (Will Nipper) 7.17.2012
TCG (Joy Inman) 7.17.2012
The Crichton Group (Susan Newkirk) 7.17.2012
TRR (Anand Patel) 7.17.2012
TVB (Diane LeBlanc) 7.17.2012
VS (Wendy Walker) 7.17.2012
WageWorks (J. Jackson J. Dietel) 7.17.2012
WKLB (Miriam Scott) 7.17.2012
WVRM (Kim Martin) 7.17.2012

Added August 8, 2012
BRBTI (Amy Boche)
CCCSN (Mikki Venekamp)
CTC (Janet Laurent)
Hollis and Miller Architects (Dennis Lee) Part1
IRPAC (Leonard Jacobs)
IS (Rich Glass)
LI (Susan Harris)
LL Bean, Inc. (Brenda Stevenson)
LOAB, LLC. (Allen Buckley-2nd comment)
MFC (Beverly Schugk)
MIC (Kelly Kinner)
MM (Nancy Zurbuchen)
MRCI WS (Brenda Simpson)
NSF (Deb Carey)
Robie Matthai (Katherine Bratton)
RSRC (Shirley Crary)
SBA (W. Sargeant D.Taylor)
SDPBC (Dianne Howard)
Taxpayer (Aaron Nichols)
Taxpayer (Alan Falk)

Added August 10, 2012
Taxpayer (Allison Batchelor)
Taxpayer (Alyson Pyc)
Taxpayer (Amy Benner)
Taxpayer (Amy Carrino)
Taxpayer (Amy Malatesta)
Taxpayer (Angela Radkins)
Taxpayer (Angie Byrd)
Taxpayer (Angie Rash)
Taxpayer (Angie Weinrick)
Taxpayer (Ann Kroh)
Taxpayer (Ann Rabens)
Taxpayer (Ann Rose)
Taxpayer (Annette Lewis)
Taxpayer (Arba Leclair)
Taxpayer (Arthur Massei)
Taxpayer (Ashely Evans)
Taxpayer (Ayeshia Pompey)
Taxpayer (Barbara Portell)
Taxpayer (Bea Porter)
Taxpayer (Bernadette Lane)
Taxpayer (Bernard Murphy)
Taxpayer (Bernice Dizon)
Taxpayer (Beth Haworth)
Taxpayer (Betty Gray)
Taxpayer (Beverley Brynda)
Taxpayer (Beverly Santiago)
Taxpayer (Bill Cotter)
Taxpayer (Bob Williams)
Taxpayer (Brad Warnick)
Taxpayer (Brandon Deweese)
Taxpayer (Brandon Galler)
Taxpayer (Breck Freeman)
Taxpayer (Brenda Cox)
Taxpayer (Brenda Parsons)
Taxpayer (Brian Majeska)
Taxpayer (Bridget O’Brien)
Taxpayer (C. Lewis)
Taxpayer (Carol Kyar)
Taxpayer (Carlo van Staden)
Taxpayer (Carol Roes)
Taxpayer (Cathy Lee)
Taxpayer (Celine Zarza).pdf
Taxpayer (Charles Leichliter)
Taxpayer (Cheryl Hawkins)
Taxpayer (Cheryl Vogtman
Taxpayer (Chris Bray)
Taxpayer (Chris Foley)
Taxpayer (Chris Liponoga)
Taxpayer (Christina Coombs)
Taxpayer (Christina Jankowski)
Taxpayer (Christine James)
Taxpayer (Chuck_Forrester)
Taxpayer (Craig Myles)
Taxpayer (Crista Geitzenauer)
Taxpayer (Cristina Sales)
Taxpayer (Crys Hooton)
Taxpayer (Cynthia Persitz)
Taxpayer (Dalena McGrew)
Taxpayer (Daniel Gnagy)
Taxpayer (Daniel Lenart)
Taxpayer (Daniel McGauley)
Taxpayer (Darla Hancock)
Taxpayer (Darlene Wert)
Taxpayer (Darrell White)
Taxpayer (Dave Swanson)
Taxpayer (Dave Wormald)
Taxpayer (David Flores)
Taxpayer (David Pagan)
Taxpayer (Dawn Stover)
Taxpayer (Deah Westfall)
Taxpayer (Dean Corren)
Taxpayer (Deana Cowden)
Taxpayer (Debbie Allen)
Taxpayer (Debbie Hency)
Taxpayer (Debbie Kresevich)
Taxpayer (Debbie Uyeno)
Taxpayer (Deborah Candeub)
Taxpayer (Deborah Hawthorne)
Taxpayer (Dee Traffas)
Taxpayer (Delores Campbell)
Taxpayer (Dennis Triplett)
Taxpayer (Diana Ellis)
Taxpayer (Diana Sarkine)
Taxpayer (Diane Whitmer)
Taxpayer (Dianne Severn)
Taxpayer (Donna Manley)
Taxpayer (Donna Monarch)
Taxpayer (Donna Pelham)
Taxpayer (Donna Reynolds)
Taxpayer (Donna Rodriguez)
Taxpayer (E. Lytton)
Taxpayer (Edwin Guzman)
Taxpayer (Eilene Gibbens)
Taxpayer (Elizabeth Valdez)
Taxpayer (Erika Smith)
Taxpayer (Erin Bezozo)
Taxpayer (Erin Ehrhardt)
Taxpayer (Eurice Jackson)
Taxpayer (Eva Martin)
Taxpayer (Evelyn Wortham)
Taxpayer (Farra Gaubatz)
Taxpayer (Frank De Valle)
Taxpayer (Frank Wright)
Taxpayer (Frederick Whisnant)
Taxpayer (Gary Cook)
Taxpayer (Gayle Tornberg)
Taxpayer (Gene Ploessl)
Taxpayer (Gerald White)
Taxpayer (Gina Dryer)
Taxpayer (Gina Haw)
Taxpayer (Gloria Dunston)
Taxpayer (Gregory Sparks)
Taxpayer (Gretchen Fasnacht)
Taxpayer (Gwen Bryant)
Taxpayer (Heather Davison)
Taxpayer (Heather Jensen)
Taxpayer (Heather Wieder)
Taxpayer (Heidi Loprieno)
Taxpayer (Helen Jordan)
Taxpayer (Ilan Yehros)
Taxpayer (Ira Robinson)
Taxpayer (Jack Rabens)
Taxpayer (James Apps)
Taxpayer (James Connell)
Taxpayer (James Dale)
Taxpayer (James Dryer)
Taxpayer (James Leslie)
Taxpayer (James McCullough)
Taxpayer (James Wagner)
Taxpayer (Jamie Morrison)
Taxpayer (Jan Heaman)
Taxpayer (Jan Present)
Taxpayer (Jane Biggs)
Taxpayer (Janice Phelps)
Taxpayer (Janice Scherwitz)
Taxpayer (Jason Karem)
Taxpayer (Jeff Gawlowski)
Taxpayer (Jenn Plzak)
Taxpayer (Jennifer Martin)
Taxpayer (Jennifer)
Taxpayer (Jeremy Bonfini)
Taxpayer (Jerry Barker)
Taxpayer (Jerry Brewer)
Taxpayer (Jerry Edwards)
Taxpayer (Jerry McAdams)
Taxpayer (John & Debbie Saunders)
Taxpayer (John Burrows)
Taxpayer (John Busuttil)
Taxpayer (John Parsons)
Taxpayer (Jon Hull)
Taxpayer (Joseph Gallo)
Taxpayer (Juanita States)
Taxpayer (Judith Rytie)
Taxpayer (Judy Dove)
Taxpayer (Judy Greenblatt)
Taxpayer (Judy Johnston)
Taxpayer (Judy Witherspoon)
Taxpayer (Julie Derr)
Taxpayer (Justin Smith)
Taxpayer (Kami Turner)
Taxpayer (Kara Lafferty)
Taxpayer (Karen Hoogland)
Taxpayer (Karla Hartay)
Taxpayer (Kasandra Dewbre-Burrows)

Added August 20, 2012
Diversified Administration, Inc. (Susan Luskin)
Diversified Benefit Services (Tim Pederson)
Kennedy Jenks Consultants (Ruth Robinson)
Taxpayer (Kathleen Ford)
Taxpayer (Kathleen Mauricio)
Taxpayer (Kathy Kasper)
Taxpayer Kathy Morrissey) 
Taxpayer (Katrina Hunt)
Taxpayer (Kay Williams)
Taxpayer (Keith Bell)
Taxpayer (Kevin Patchett)
Taxpayer (Kim Hunsaker)
Taxpayer (Kim Schuster)
Taxpayer (Kim Siniak)
Taxpayer (Kristal Pare)
Taxpayer (Krista Hollander)
Taxpayer (Kristen Notte)
Taxpayer (Kris Frear)
Taxpayer (L. Jones)
Taxpayer (Larry Elfers)
Taxpayer (Laura Labedz)
Taxpayer (Laura Miller)
Taxpayer (Laura Moore)
Taxpayer (Laura Placio)
Taxpayer (Laura Schmidt)
Taxpayer (Laurie Hokkanen).pdf
Taxpayer (Lawrence McGauley)
Taxpayer (Lea Mason-Kohlmeyer)
Taxpayer (Lee Cohen)
Taxpayer (Leroy Schaffer)
Taxpayer (Leticia Harris)
Taxpayer (Lillian Snipe)
Taxpayer (Linda Alexson)
Taxpayer (Linda Arnold)
Taxpayer (Linda Howeshell)
Taxpayer (Lindsay Scarbrough)
Taxpayer (Lindsey Smith)
Taxpayer (Lindy Arens)
Taxpayer (Lisa Archer)
Taxpayer (Lisa Rechenmacher)
Taxpayer (Lisa Russell)
Taxpayer (Lisa Streff)
Taxpayer (Lohith Madireddy)
Taxpayer (Lori Becker)
Taxpayer (Lorraine Nielsen)
Taxpayer (Lucas Woldan)
Taxpayer (Lyman Reed)
Taxpayer (Lynne Lynch)
Taxpayer (Malcolm Sweet)
Taxpayer (Maria Fernnadez)
Taxpayer (Marilyn Miller)
Taxpayer (Mario Flores)
Taxpayer (Mario Rizzo)
Taxpayer (Mark Guinan)
Taxpayer (Mark Leahy)
Taxpayer (Mark Moor)
Taxpayer (Mark Pratt)
Taxpayer (Mark Schmersahl)
Taxpayer (Mark Vandenbranden)
Taxpayer (Marleen Anconetani)
Taxpayer (Marty Rossi)
Taxpayer (Mary Driebeek)
Taxpayer (Mary Martin)
Taxpayer (Mary Reilly)
Taxpayer (Matthew Stevens)
Taxpayer (Matt Eastman)
Taxpayer (Maureen Dennis)
Taxpayer (Melanie Noe)
Taxpayer (Melinda Tillman)
Taxpayer (Melissa Del Gaudio)
Taxpayer (Melissa Galka)
Taxpayer (Melodee Barnett)
Taxpayer (Melody Miles)
Taxpayer (Micah Tyas)
Taxpayer (Michael Kolean)
Taxpayer (Michael Kuhner)
Taxpayer (Michael Price)
Taxpayer (Michael Rhodes)
Taxpayer (Michael Waxman)
Taxpayer (Michelle Bruce)
Taxpayer (Michelle Mullican)
Taxpayer (Michelle Tischer)
Taxpayer (Mihail Naumovski)
Taxpayer (Mike Smith)
Taxpayer (Miles Ross)
Taxpayer (Molly Egeberg)
Taxpayer (Nanci Lamborn)
Taxpayer (Nancy Cline)
Taxpayer (Neal Cohen) 
Taxpayer (Nelson Morrison)
Taxpayer (Nona Lane)
Taxpayer (Noreen Wahl)
Taxpayer (Pam Rainey)
Taxpayer (Patricia Goode)
Taxpayer (Patricia Lyle)
Taxpayer (Patricia Nolan)
Taxpayer (Patricia Redding)
Taxpayer (Patricia Saltsman)
Taxpayer (Pat Henzey)
Taxpayer (Pat Krummel)
Taxpayer (Paulina Robinson)
Taxpayer (Paul Flaherty)
Taxpayer (Paul Schultz)
Taxpayer (Peter Sorensen)
Taxpayer (Peter Taylor)
Taxpayer (Philip Caso)
Taxpayer (Phillip Wood)
Taxpayer (Phil Gillispie)
Taxpayer (Piero Basa)
Taxpayer (R. Kallauner)
Taxpayer (Rachel Retzlaff)
Taxpayer (Rae McCraghan)
Taxpayer (Rebbaccaann Lott)
Taxpayer (Rebecca Burke)
Taxpayer (Rebecca Lenker)
Taxpayer (Reginald Lemire)
Taxpayer (Ramona Morgan)
Taxpayer (Remy Pimentel)
Taxpayer (Retta Pope)
Taxpayer (Richard Spencer)
Taxpayer (Richard Wells)
Taxpayer (Rich Kenny)
Taxpayer (Robert Davis)
Taxpayer (Rob Tharpe)
Taxpayer (Rodolfo Sosa)
Taxpayer (Rod Kirkner)
Taxpayer (Roger Abel)
Taxpayer (Ronald Holly)
Taxpayer (Rosemary Jiang)
Taxpayer (Roy Fairchilds)
Taxpayer (Russ Williams)
Taxpayer (Ruth Hackler
Taxpayer (Sandra Hammel)
Taxpayer (Sandra Snyder)
Taxpayer (Sandy Gleason)
Taxpayer (Sarah Kline)
Taxpayer (Schaun Adams)
Taxpayer (Scott Kaufman)
Taxpayer (Scott Miracle)
Taxpayer (Scott Moss)
Taxpayer (Shamus Harris)
Taxpayer (Shannon Chairez)
Taxpayer (Sheila Collins)
Taxpayer (Shelley McCann)
Taxpayer (Shirley Vernon)
Taxpayer (Shirley Yuen)
Taxpayer (Shiva Mittal)
Taxpayer (Sonalea Horney)
Taxpayer (Spencer Bezozo)
Taxpayer (Stacey Statham)
Taxpayer (Stephanie Arrowood)
Taxpayer (Stephen Zamorski)
Taxpayer (Steve Huttmann)
Taxpayer (Steve Jackson)
Taxpayer (Steve Porting)
Taxpayer (Susan Brook)
Taxpayer (Susan Greffer)
Taxpayer (Susan Guarino)
Taxpayer (Susan Krauss)
Taxpayer (Susan Luskin)
Taxpayer (Susan Stephens)
Taxpayer (Susan Voccola)
Taxpayer (Suzanne Dulaney)
Taxpayer (Tammy Hake)
Taxpayer (Tammy Whitzell)
Taxpayer (Tana Pippin)
Taxpayer (Tara Reck)
Taxpayer (Tara Sprague)
Taxpayer (Ted Ahern)
Taxpayer (Teresa Hinze)
Taxpayer (Teresa LaPalme)
Taxpayer (Terri London)
Taxpayer (Thomas Velonis)
Taxpayer (Thomas Winner)
Taxpayer (Tim Ryan)
Taxpayer (Tina Darbonne)
Taxpayer (Tina Hoppert)
Taxpayer (Todd Korth)
Taxpayer (Tom Lutterman)
Taxpayer (Tracie Shamp)
Taxpayer (Tracy)
Taxpayer (Trisha Gagnon)
Taxpayer (Valerie Sullivan)
Taxpayer (Vanessa Harrington)
Taxpayer (Viki Whitis)
Taxpayer (Vilma Walker)
Taxpayer (Wanda Sanford)
Taxpayer (Wendell Richter)
Taxpayer (William Eheman)
Taxpayer (William Hitt)
Taxpayer Yolanda Pedersen)

Added August 21, 2012:
American Benefits Council
National Business Group on Health

Added September 12, 2012
First Data (Joe Samuel)

Added September 25, 2012
ABC (P. Dennet K. Wilber)
AETNA (Steven Kelmar)
AFLCMC(Surendra Joshi)
AFMETCALResources(Tammi Trout)
AHC (Joel White)
AHIP (Thomas Wilder)
AOA (Ron Hopping)
AONH (J. Sims J. Jagla K. Tippens)
BBC (Maryanne Braverman)
BBCI (Carl Bonds)
BBI (Stephen Burke)
BCPOS (Justin Wood)
BGAD (Gary ONan)
BRI (Carol Snipes)
BSI (Linda Meyerhoffer)
BTL (Carl DeRiso)
CDI (Loretta Giles)
CF (Patricia Parsons)
Cigna (Edward Potanka)
CL (Vincent Ozier)
CO (Rosetta Smith)
CS (Candy Jessop)
CSS (Elisabeth Benjamin)
CWL (Jeffrey Randall)
CWL (Neil Hennelly)
DA Inc. (Susan Luskin)
DAE (Stephen Diotte)
DBSI (Timothy Penderson)
DVA (Stacey Blunt)
DVAOC (Shalanda Washington)
E1 FISH (C. Byrd T. Torre)
Energetics Incorporated (Brad Hancock)
FBFES (Charlie Butler)
FBFES (Fernando Carrasco)
FBFD (Michelle Shipley)
FEAD (William Freeman)
Fedchoice (Karen Sandor)
FEMA (Cindy Wood)
FEMA Finance Center (Lisa Dodson)
FMA (Patricia Niehaus)
FSC (J. Robert Adams)
GBRP (Sue Williams)
GFCU (Ellen Davis)
GPS (Michael Watson)
Humana (Pat Edmondson)
IBS (T. Loanzon M. Sommers)
ISSP (Mike Read)
JBVAMC (Michael Tierney)
JMPS (Jason Payne)
Kennedy Jenks Consultants (Ruth Robinson)
Kushner Company (Gary Kushner)
MCNC IPT (David Black)
MCW (R. Rogers P. Dwyer)
MHC (James Viola)
MRVAMC (Mary Anderson)
MSLI (Yili Ning)
NAA (Barbara Kunkel)
NAHU (Jessica Waltman)
NAVFAC Headquarters (Phillip Lodge)
NBGH (Helen Darling)
NCIRD (Kafayat Adeniyi)
NDU (Don Mosser)
NNS (Mark Anderson)
NOO (Kathryn Towsend)
NSBA (David Burton)
NSF (Joann Roskoski)
NSIR (Sandra Wastler)
NYCB (M. Eilenberg D. Gallai)
NYCB (Matthew Eilenberg)
Nyhart (Patricia Scahill)
OCC (Richard Wong)
OEA (Ellen Lytton)
OFP (Therese Ingham)
OHCFS (Robert Johnson) f
OPM (Michael Smith)
ORSC (Jan Roederer)
ROICC SFBA (Gary Munekawa)
SPBA (Anne Lennan)
SSFI (Chardie Bryne)
Taxpayer (A. Scott Anderson)
Taxpayer (Abby Howell)
Taxpayer (Airka Moore)
Taxpayer (Alan Closson)
Taxpayer (Allen Thurning)
Taxpayer (Alverson Bev)
Taxpayer (Amber Hutsler)
Taxpayer (Amianna Stovall)
Taxpayer (Amy Hill)
Taxpayer (Amy Jeppesen)
Taxpayer (Amy McCall)
Taxpayer (Andrea Mueller)
Taxpayer (Andrew Kennerly)
Taxpayer (Andrew Neubauer)
Taxpayer (Angela DeFazio)
Taxpayer (Angela Herring)
Taxpayer (Angela Wilkison)
Taxpayer (Ann Larkin)
Taxpayer (Ann ONeill)
Taxpayer (Anna Coto)
Taxpayer (Anna Parnello) 
Taxpayer (Anna Rayburn)
Taxpayer (Anna Rubio)
Taxpayer (Anne Fay)
Taxpayer (Annette Stumpf)
Taxpayer (Anniie Archbold)
Taxpayer (Antal Szijj)
Taxpayer (Anthony Kite)
Taxpayer (Antoinette Towers)
Taxpayer (Arlene Staton)
Taxpayer (Arrietta Lemon)
Taxpayer (Ashley Haake)
Taxpayer (Aubrey Wilkerson)
Taxpayer (Babara Bennett)
WM. S. Middleton Virginia Hospital (Amy Pidsosny)
WIPP (Barbara Kasoff)
WI (Blake Woodard)
VRPB (Monika Bowles)
VIA (Daniel Edgar)

Posted on September 26, 2012
Taxpayer (BarbaraDoyle)
Taxpayer (Barbara Kendziora)
Taxpayer (Barbarajean Serna)
Taxpayer (Bart Turney)
Taxpayer (Becky Stodola)
Taxpayer (Belinda Echevers)
Taxpayer (Ben Robbins)
Taxpayer (Bessie Purser)
Taxpayer (Beth Hill)
Taxpayer (Betty Blount)
Taxpayer (Betty Killillay)
Taxpayer (Bill Stuby)
Taxpayer (Bob Messing)
Taxpayer (Brad Ridgway)
Taxpayer (Brandon Corfman)
Taxpayer (Brenda Kuhn)
Taxpayer (Brian Doue)
Taxpayer (Brian Krinsley)
Taxpayer (Brian Wilcox)
Taxpayer (Bridget Reeves)
Taxpayer (Bryan McLain)
Taxpayer (Bryn Leahy)
Taxpayer (Camile Toshimitsu)
Taxpayer (Carla Landon)
Taxpayer (Carol Kossler)
Taxpayer (Carol Ann Miragliuolo)
Taxpayer (Carolyn Nestor)
Taxpayer (Catherine Chayka)
Taxpayer (Cathy Lee-2nd comment)
Taxpayer (Chad Hammel)
Taxpayer (Chad Nieboer)
Taxpayer (Charlene Jansen)
Taxpayer (Charles Heckart)
Taxpayer (Charles Locascio)
Taxpayer (Charles Mullis)
Taxpayer (Charles Sontag)
Taxpayer (Cheryl Souders)
Taxpayer (Chesney Leafblad)
Taxpayer (Chris Reed)
Taxpayer (Chris Seier)
Taxpayer (Chris Tumbusch)
Taxpayer (Christian Sorenson)
Taxpayer (Christin Melton)
Taxpayer (Christine Clarke)
Taxpayer (Christine Williams)
Taxpayer (Christopher Fitzpatrick)
Taxpayer (Christopher Howell)
Taxpayer (Christopher Miller)
Taxpayer (Christy Mallett)
Taxpayer (Cindy Dobrovolny)
Taxpayer (Cindy Duran)
Taxpayer (Claudia Allen)
Taxpayer (Cletus Severance)
Taxpayer (Clyde)
Taxpayer (Colleen Hoeflinger)
Taxpayer (Colleen Kelley)
Taxpayer (Connie Clarstrom)
Taxpayer (Corianne Iacovelli)
Taxpayer (Craig Biebesheimer - 2cd comment)
Taxpayer (Crystal Godwin)
Taxpayer (Curtis Bisgard)
Taxpayer (Cynthia Ott)
Taxpayer (Dale Leatherwood)
Taxpayer (Dan Korzeniewski)
Taxpayer (Dana Morr)
Taxpayer (Daniel Boje)
Taxpayer (Daniel Lepel)
Taxpayer (Daniel Marchand)
Taxpayer (Daniel Moran)
Taxpayer (Daniel Plante)
Taxpayer (Danna Seltzer)
Taxpayer (Danny Hamman)
Taxpayer (Danny Ross)
Taxpayer (Darlene McGary)
Taxpayer (Darrel Bender)
Taxpayer (Darrell Cook)
Taxpayer (Darren Laskowski)
Taxpayer (David Blair)
Taxpayer (David DiOrio)
Taxpayer (David Hawkins)
Taxpayer (David Hickens)
Taxpayer (David Kachek)
Taxpayer (David Ladwig)
Taxpayer (David Miller)
Taxpayer (David Panzer)
Taxpayer (David Tremain)
Taxpayer (Dawn Williams)
Taxpayer (Dean Daetwyler)
Taxpayer (Deb Berndt)
Taxpayer (Deb Forman)
Taxpayer (Debbie Doud)
Taxpayer (Debera Conlon)
Taxpayer (Deborah Black)
Taxpayer (Deborah Bouchie)
Taxpayer (Deborah Leonard)
Taxpayer (Deborah Salazar)
Taxpayer (Deborah Sisco)
Taxpayer (Debra Cook)
Taxpayer (Debra Felder)
Taxpayer (Denise Robert)
Taxpayer (Denise Saim)
Taxpayer (Denise Sherman)
Taxpayer (Dennis Duren)
Taxpayer (Diana Weber)
Taxpayer (Diane Abel)
Taxpayer (Don Hulbert)
Taxpayer (Donna Allen)
Taxpayer (Donna Kennedy)
Taxpayer (Dorothy Baker)
Taxpayer (Dorothy Hurley)
Taxpayer (Dorys Cruz)
Taxpayer (Douglas Moye)
Taxpayer (Earline Shaw)
Taxpayer (Edward Generose)
Taxpayer (Eileen Lowry)
Taxpayer (Eileen Norman)
Taxpayer (Elaine LaCross)
Taxpayer (Elena Kinoshita)
Taxpayer (Elizabeth Nealin)
Taxpayer (Elizabeth Spear)
Taxpayer (Enrique Lynch)
Taxpayer (Eric Fox)
Taxpayer (Erica Beffert)
Taxpayer (Erica Ford)
Taxpayer (Erin)
Taxpayer (Ernest Kinneer)
Taxpayer (Ernie Morton)
Taxpayer (F. C. Frese)
Taxpayer (Francis Frese)
Taxpayer (Francis Vrabel)
Taxpayer (Frank Martinez)
Taxpayer (Gail Brown)
Taxpayer (Gary Dowen)
Taxpayer (Gary Trobee)
Taxpayer (George Duffield)
Taxpayer (George Misso)
Taxpayer (Gerry Haan)
Taxpayer (Gina Moretto)
Taxpayer (Glen Frese)
Taxpayer (Glenn Fair)
Taxpayer (Gloria Gibson)
Taxpayer (Graham Bonham)
Taxpayer (Greg Johnson)
Taxpayer (Greg Wood)
Taxpayer (Gurmukh Sandhu)
Taxpayer (H. John Halverson)
Taxpayer (Harold Seter Jr)
Taxpayer (Heather Martin)
Taxpayer (Heidi Seitter)
Taxpayer (Helen Kuykendall)
Taxpayer (Henrietta Muller)
Taxpayer (Hilary Thrall)
Taxpayer (Ivana Bredehoft)
Taxpayer (Jackee Rae-Bradbury)
Taxpayer (Jackie Chapin)
Taxpayer (James Burns)
Taxpayer (James Devine)
Taxpayer (James Elmore)
Taxpayer James Johanson)
Taxpayer (James Kroll)
Taxpayer (James McGroary)
Taxpayer (James Murphy)
Taxpayer (James Robbins)
Taxpayer (Jan Martin)
Taxpayer (Jane Chung)
Taxpayer (Janet Reynolds)
Taxpayer (Janice Cordes)
Taxpayer (Janie McDermott)
Taxpayer (Jeff Mcmurphy)
Taxpayer (Jeffrey van Fossen)
Taxpayer (Jennifer Chui)
Taxpayer (Jennifer Jarvis)
Taxpayer (Jennifer Khoury)
Taxpayer (Jennifer Michael)
Taxpayer (Jennifer Stidham family)
Taxpayer (Jenny Scifres)
Taxpayer (Jenny Zavodny)
Taxpayer (Jerry Brewer)
Taxpayer (Jessica Sarles)
Taxpayer (Jillian Gill)
Taxpayer (Jillian Gill-2nd comment)
Taxpayer (Jillian Gill-3rd comment)
Taxpayer (Joan Colby).pdf
Taxpayer (Joan Cooper)
Taxpayer (Joanna Spencer)
Taxpayer (Joe Stokes)
Taxpayer (Joel Gochberg)
Taxpayer (John Drake)
Taxpayer (John Evans)
Taxpayer (John Hardison)
Taxpayer (John McGing)
Taxpayer (John Nolan III)
Taxpayer (John Poindexter)
Taxpayer (John Preville)
Taxpayer (John Quintana)
Taxpayer (John Tornatore)
Taxpayer (Jon Norcross)
Taxpayer (Jonathan Herbert)
Taxpayer (Jonathan Iseson)
Taxpayer (JP Bertulfo)
Taxpayer (Judith Pearson)
Taxpayer (Judy Vaughn)
Taxpayer (Juliana Sacilotto)
Taxpayer (Julie Offen)
Taxpayer (Julie Webster)
Taxpayer (Julio Rodriguez)
Taxpayer (June Pina)
Taxpayer (Kamal Chadha)

Added November 2012
Taxpayer (Kandy O’Hara)