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Bank of America Corp/DE – ‘10-K’ for 12/31/19 – ‘EX-10.4’

On:  Wednesday, 2/19/20, at 4:18pm ET   ·   For:  12/31/19   ·   Accession #:  70858-20-11   ·   File #:  1-06523

Previous ‘10-K’:  ‘10-K’ on 2/26/19 for 12/31/18   ·   Next:  ‘10-K’ on 2/24/21 for 12/31/20   ·   Latest:  ‘10-K’ on 2/20/24 for 12/31/23   ·   10 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/19/20  Bank of America Corp/DE           10-K       12/31/19  207:80M

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML  10.30M 
 2: EX-3.1      Articles of Incorporation/Organization or Bylaws    HTML   1.38M 
 3: EX-4.27     Instrument Defining the Rights of Security Holders  HTML    558K 
 8: EX-10.14    Material Contract                                   HTML     61K 
 4: EX-10.4     Material Contract                                   HTML     58K 
 5: EX-10.5     Material Contract                                   HTML     58K 
 6: EX-10.6     Material Contract                                   HTML     65K 
 7: EX-10.7     Material Contract                                   HTML     65K 
 9: EX-21       Subsidiaries List                                   HTML     75K 
10: EX-23       Consent of Experts or Counsel                       HTML     56K 
11: EX-24       Power of Attorney                                   HTML     77K 
12: EX-31.1     Certification -- §302 - SOA'02                      HTML     62K 
13: EX-31.2     Certification -- §302 - SOA'02                      HTML     62K 
14: EX-32.1     Certification -- §906 - SOA'02                      HTML     58K 
15: EX-32.2     Certification -- §906 - SOA'02                      HTML     58K 
84: R1          Cover Page                                          HTML    169K 
206: R2          Consolidated Statement of Income                    HTML    137K  
138: R3          Consolidated Statement of Comprehensive Income      HTML     90K  
54: R4          Consolidated Balance Sheet                          HTML    181K 
81: R5          Consolidated Balance Sheet (Parenthetical)          HTML    111K 
201: R6          Consolidated Statement of Changes in Shareholders'  HTML    139K  
                Equity                                                           
135: R7          Consolidated Statement of Cash Flows                HTML    190K  
60: R8          Summary of Significant Accounting Principles        HTML    144K 
78: R9          Net Interest Income and Noninterest Income          HTML    142K 
136: R10         Derivatives                                         HTML    886K  
203: R11         Securities                                          HTML    565K  
82: R12         Outstanding Loans and Leases                        HTML   1.13M 
56: R13         Allowance for Credit Losses                         HTML    247K 
137: R14         Securitizations and Other Variable Interest         HTML    473K  
                Entities                                                         
204: R15         Goodwill and Intangible Assets                      HTML     76K  
83: R16         Leases                                              HTML    263K 
57: R17         Deposits                                            HTML    101K 
133: R18         Federal Funds Sold or Purchased, Securities         HTML    236K  
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash                                                  
207: R19         Long-term Debt                                      HTML    269K  
95: R20         Commitments and Contingencies                       HTML    196K 
26: R21         Shareholders' Equity                                HTML    300K 
141: R22         Accumulated Other Comprehensive Income (Loss)       HTML    276K  
163: R23         Earnings Per Common Share                           HTML    101K  
96: R24         Regulatory Requirements and Restrictions            HTML    198K 
27: R25         Employee Benefit Plans                              HTML    734K 
142: R26         Stock-based Compensation Plans                      HTML     86K  
164: R27         Income Taxes                                        HTML    254K  
100: R28         Fair Value Measurements                             HTML   1.01M  
24: R29         Fair Value Option                                   HTML    191K 
63: R30         Fair Value of Financial Instruments                 HTML    107K 
89: R31         Business Segment Information                        HTML    576K 
197: R32         Parent Company Information                          HTML    198K  
131: R33         Performance by Geographical Area                    HTML    121K  
62: R34         Summary of Significant Accounting Principles        HTML    210K 
                (Policies)                                                       
88: R35         Net Interest Income and Noninterest Income          HTML    141K 
                (Tables)                                                         
196: R36         Derivatives (Tables)                                HTML    985K  
130: R37         Securities (Tables)                                 HTML    562K  
65: R38         Outstanding Loans and Leases (Tables)               HTML   1.12M 
86: R39         Allowance for Credit Losses (Tables)                HTML    248K 
32: R40         Securitizations and Other Variable Interest         HTML    446K 
                Entities (Tables)                                                
106: R41         Goodwill and Intangible Assets (Tables)             HTML     72K  
180: R42         Leases (Tables)                                     HTML    166K  
160: R43         Deposits (Tables)                                   HTML    100K  
29: R44         Federal Funds Sold or Purchased, Securities         HTML    299K 
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash (Tables)                                         
103: R45         Long-term Debt (Tables)                             HTML    262K  
177: R46         Commitments and Contingencies (Tables)              HTML    134K  
157: R47         Shareholders' Equity (Tables)                       HTML    283K  
33: R48         Accumulated Other Comprehensive Income (Loss)       HTML    278K 
                (Tables)                                                         
102: R49         Earnings Per Common Share (Tables)                  HTML     97K  
66: R50         Regulatory Requirements and Restrictions (Tables)   HTML    184K 
43: R51         Employee Benefit Plans (Tables)                     HTML   1.05M 
123: R52         Stock-based Compensation Plans (Tables)             HTML     75K  
191: R53         Income Taxes (Tables)                               HTML    282K  
69: R54         Fair Value Measurements (Tables)                    HTML   1.36M 
46: R55         Fair Value Option (Tables)                          HTML    181K 
126: R56         Fair Value of Financial Instruments (Tables)        HTML    105K  
194: R57         Business Segment Information (Tables)               HTML    564K  
70: R58         Parent Company Information (Tables)                 HTML    201K 
42: R59         Performance by Geographical Area (Tables)           HTML    121K 
149: R60         Summary of Significant Accounting Principles -      HTML     59K  
                Principles of Consolidation and Basis of                         
                Presentation (Details)                                           
168: R61         Summary of Significant Accounting Principles - New  HTML     85K  
                Accounting Standards (Details)                                   
108: R62         Summary of Significant Accounting Principles -      HTML     59K  
                Significant Accounting Principles: Collateral                    
                (Details)                                                        
34: R63         Summary of Significant Accounting Principles -      HTML     56K 
                Significant Accounting Policies: Loans and Leases                
                (Details)                                                        
154: R64         Summary of Significant Accounting Principles -      HTML     60K  
                Significant Accounting Principles: Allowance for                 
                Credit Losses (Details)                                          
174: R65         Summary of Significant Accounting Principles -      HTML     85K  
                Significant Accounting Principles: Nonperforming                 
                Loans and Leases, Charge-offs and Delinquencies,                 
                TDRs (Details)                                                   
113: R66         Summary of Significant Accounting Principles -      HTML     60K  
                Significant Accounting Principles: Premises and                  
                Equipment (Details)                                              
39: R67         Summary of Significant Accounting Principles -      HTML     63K 
                Revenue Recognition (Details)                                    
147: R68         Net Interest Income and Noninterest Income          HTML    137K  
                (Details)                                                        
175: R69         Derivatives - Derivative Balances (Details)         HTML    243K  
189: R70         Derivatives - Offsetting Assets (Details)           HTML    106K  
120: R71         Derivatives - Offsetting Liabilities (Details)      HTML    106K  
53: R72         Derivatives - Narrative (Details)                   HTML     94K 
76: R73         Derivatives - Gains and Losses on Derivatives       HTML     76K 
                Designated as Fair Value Hedges (Details)                        
184: R74         Derivatives - Designated Fair Value Hedged Assets   HTML     72K  
                (Liabilities) (Details)                                          
115: R75         Derivatives - Derivatives Designated as Cash Flow   HTML     84K  
                and Net Investment Hedges (Details)                              
48: R76         Derivatives - Other Risk Management Derivatives     HTML     70K 
                (Details)                                                        
71: R77         Derivatives - Sales and Trading Revenue (Details)   HTML    100K 
183: R78         Derivatives - Credit Derivatives (Details)          HTML    131K  
122: R79         Derivatives - Credit-related Contingent Features    HTML     71K  
                and Collateral (Details)                                         
187: R80         Derivatives - Valuation Adjustments (Details)       HTML     74K  
118: R81         Securities - Debt Securities (Details)              HTML    158K  
52: R82         Securities - Narrative (Details)                    HTML     82K 
75: R83         Securities - Gains and Losses on Sales of AFS Debt  HTML     64K 
                Securities (Details)                                             
185: R84         Securities - Temporarily Impaired and               HTML    128K  
                Other-than-temporarily Impaired AFS Debt                         
                Securities (Details)                                             
116: R85         Securities - Significant Assumptions (Details)      HTML     77K  
50: R86         Securities - Maturities of Debt Securities Carried  HTML    201K 
                at Fair Value and Held-to-maturity Debt Securities               
                (Details)                                                        
73: R87         Outstanding Loans and Leases - Past Due (Details)   HTML    275K 
182: R88         Outstanding Loans and Leases - Nonperforming,       HTML     71K  
                Narrative (Details)                                              
121: R89         Outstanding Loans and Leases - Nonperforming,       HTML    106K  
                Credit Quality (Details)                                         
151: R90         Outstanding Loans and Leases - Consumer Real        HTML    116K  
                Estate - Credit Quality Indicators (Details)                     
170: R91         Outstanding Loans and Leases - Credit Card and      HTML     87K  
                Other Consumer - Credit Quality Indicators                       
                (Details)                                                        
109: R92         Outstanding Loans and Leases - Commercial - Credit  HTML    110K  
                Quality Indicators (Details)                                     
35: R93         Outstanding Loans and Leases - Consumer Real        HTML    124K 
                Estate - Impaired Loans (Details)                                
153: R94         Outstanding Loans and Leases - Consumer Real        HTML     72K  
                Estate - TDRs Entered into During the Period                     
                (Details)                                                        
172: R95         Outstanding Loans and Leases - Consumer Real        HTML     71K  
                Estate - Modification Programs (Details)                         
111: R96         Outstanding Loans and Leases - Consumer Real        HTML     71K  
                Estate - TDRs Entering Payment Default That Were                 
                Modified During the Preceding 12 Months (Details)                
37: R97         Outstanding Loans and Leases - Credit Card and      HTML     92K 
                Other Consumer - Impaired Loans (Details)                        
148: R98         Outstanding Loans and Leases - Credit Card and      HTML     81K  
                Other Consumer - TDRs by Program Type (Details)                  
176: R99         Outstanding Loans and Leases - Credit Card and      HTML     77K  
                Other Consumer - TDRs Entered into During the                    
                Period (Details)                                                 
58: R100        Outstanding Loans and Leases - Credit Card and      HTML     67K 
                Other Consumer - TDRs Entered into During the                    
                Period, Narrative (Details)                                      
85: R101        Outstanding Loans and Leases - Commercial Loans -   HTML    117K 
                Impaired Loans (Details)                                         
205: R102        Outstanding Loans and Leases - Loans Held-for-Sale  HTML     62K  
                (Details)                                                        
139: R103        Allowance for Credit Losses - Allowance by          HTML    107K  
                Portfolio Segment (Details)                                      
55: R104        Allowance for Credit Losses - Allowance and         HTML    111K 
                Carrying Value by Portfolio Segment (Details)                    
80: R105        Securitizations and Other Variable Interest         HTML     58K 
                Entities - Additional Information (Details)                      
202: R106        Securitizations and Other Variable Interest         HTML     81K  
                Entities - First Lien Mortgage Securitizations                   
                (Details)                                                        
134: R107        Securitizations and Other Variable Interest         HTML    129K  
                Entities - First Lien Mortgages VIE (Details)                    
59: R108        Securitizations and Other Variable Interest         HTML    150K 
                Entities - Home Equity Loan, Credit Card and Other               
                Asset-backed VIEs (Details)                                      
79: R109        Securitizations and Other Variable Interest         HTML     83K 
                Entities - Other Asset-backed Securitizations,                   
                Additional Information (Details)                                 
91: R110        Securitizations and Other Variable Interest         HTML    119K 
                Entities - Other Variable Interest Entities                      
                (Details)                                                        
22: R111        Securitizations and Other Variable Interest         HTML     97K 
                Entities - Other Variable Interest Entities,                     
                Additional Information (Details)                                 
145: R112        Goodwill and Intangible Assets - Schedule of        HTML     69K  
                Goodwill (Details)                                               
166: R113        Goodwill and Intangible Assets - Additional         HTML     66K  
                Information (Details)                                            
92: R114        Leases - Lessor Arrangements (Details)              HTML     69K 
23: R115        Leases - Lessee Arrangements (Details)              HTML     63K 
146: R116        Leases - Lease Cost and Supplemental Information    HTML     67K  
                (Details)                                                        
167: R117        Leases - Maturity of Lessor and Lessee              HTML    123K  
                Arrangements (Details)                                           
93: R118        Leases - Maturity Analysis Narrative (Details)      HTML     72K 
21: R119        Deposits (Details)                                  HTML     71K 
129: R120        Deposits - Contractual Maturities (Details)         HTML     78K  
195: R121        Federal Funds Sold or Purchased, Securities         HTML     79K  
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash - Schedule (Details)                             
87: R122        Federal Funds Sold or Purchased, Securities         HTML     65K 
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash - Additional Information (Details)               
61: R123        Federal Funds Sold or Purchased, Securities         HTML    100K 
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash - Securities Financing Agreements                
                (Details)                                                        
132: R124        Federal Funds Sold or Purchased, Securities         HTML     82K  
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash - Remaining Contractual Maturity                 
                (Details)                                                        
198: R125        Federal Funds Sold or Purchased, Securities         HTML     83K  
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash - Class of Collateral Pledged                    
                (Details)                                                        
90: R126        Federal Funds Sold or Purchased, Securities         HTML     58K 
                Financing Agreements, Short-term Borrowings and                  
                Restricted Cash - Restricted Cash (Details)                      
64: R127        Long-term Debt - Balances (Details)                 HTML    140K 
128: R128        Long-term Debt - Narrative (Details)                HTML    107K  
200: R129        Long-term Debt - Long-term Debt by Maturity         HTML    132K  
                (Details)                                                        
165: R130        Long-term Debt - Trust Preferred Securities         HTML     56K  
                (Details)                                                        
143: R131        Commitments and Contingencies - Credit Extension    HTML     69K  
                Commitments Narrative (Details)                                  
28: R132        Commitments and Contingencies - Credit Extension    HTML     98K 
                Commitments (Details)                                            
97: R133        Commitments and Contingencies - Other Commitments   HTML     78K 
                (Details)                                                        
162: R134        Commitments and Contingencies - Other Guarantees    HTML     89K  
                (Details)                                                        
140: R135        Commitments and Contingencies - Representations     HTML     71K  
                and Warranties Obligations and Corporate                         
                Guarantees (Details)                                             
25: R136        Commitments and Contingencies - Litigation and      HTML     81K 
                Regulatory Matters (Details)                                     
94: R137        Shareholders' Equity - Declared Quarterly Cash      HTML     61K 
                Dividends on Common Stock (Details)                              
161: R138        Shareholders' Equity - Common Stock Narrative       HTML     91K  
                (Details)                                                        
144: R139        Shareholders' Equity - Common Stock Repurchase      HTML     70K  
                Summary (Details)                                                
193: R140        Shareholders' Equity - Preferred Stock Narrative    HTML    123K  
                (Details)                                                        
125: R141        Shareholders' Equity - Preferred Stock Summary      HTML    231K  
                (Details)                                                        
45: R142        Accumulated Other Comprehensive Income (Loss) -     HTML     95K 
                Change in Accumulated OCI (Details)                              
68: R143        Accumulated Other Comprehensive Income (Loss) -     HTML    149K 
                Changes in OCI Components Pre- and After-tax                     
                (Details)                                                        
192: R144        Earnings Per Common Share - Basic and Diluted       HTML     91K  
                (Details)                                                        
124: R145        Earnings Per Common Share - Narrative (Details)     HTML     71K  
44: R146        Regulatory Requirements and Restrictions -          HTML    124K 
                Schedule of Capital Under Basel 3 (Details)                      
67: R147        Regulatory Requirements and Restrictions -          HTML     80K 
                Narrative (Details)                                              
190: R148        Employee Benefit Plans - Narrative (Details)        HTML    104K  
127: R149        Employee Benefit Plans - Pension and                HTML    195K  
                Postretirement Plans (Details)                                   
158: R150        Employee Benefit Plans - ABO and PBO in Excess of   HTML     72K  
                Plan Assets (Details)                                            
178: R151        Employee Benefit Plans - Components of Net          HTML    104K  
                Periodic Benefit Cost (Details)                                  
104: R152        Employee Benefit Plans - Pretax Amounts Included    HTML     79K  
                in Accumulated OCI (Details)                                     
30: R153        Employee Benefit Plans - Pretax Amounts Recognized  HTML     87K 
                in OCI (Details)                                                 
159: R154        Employee Benefit Plans - Target Allocation          HTML     94K  
                (Details)                                                        
179: R155        Employee Benefit Plans - Fair Value Measurements    HTML    164K  
                (Details)                                                        
105: R156        Employee Benefit Plans - Level 3 Fair Value         HTML     94K  
                Measurements (Details)                                           
31: R157        Employee Benefit Plans - Projected Benefit          HTML     84K 
                Payments (Details)                                               
156: R158        Stock-based Compensation Plans - Additional         HTML    113K  
                Information (Details)                                            
181: R159        Stock-based Compensation Plans - Restricted Stock   HTML     85K  
                Units (Details)                                                  
72: R160        Income Taxes - Components of Income Tax Expense     HTML     86K 
                (Benefit) (Details)                                              
49: R161        Income Taxes - Narrative (Details)                  HTML     97K 
117: R162        Income Taxes - Reconciliation of Income Tax         HTML    128K  
                Expense (Details)                                                
186: R163        Income Taxes - Reconciliation of the Change in      HTML     73K  
                Unrecognized Tax Benefits (Details)                              
74: R164        Income Taxes - Deferred Tax Assets and Deferred     HTML    110K 
                Tax Liabilities (Details)                                        
51: R165        Income Taxes - Net Operating Loss and Tax Credit    HTML     90K 
                Carryforwards (Details)                                          
119: R166        Fair Value Measurements - Recurring Fair Value      HTML    272K  
                (Details)                                                        
188: R167        Fair Value Measurements - Level 3 Reconciliation    HTML    276K  
                (Details)                                                        
77: R168        Fair Value Measurements - Recurring Fair Value      HTML    281K 
                Inputs (Details)                                                 
47: R169        Fair Value Measurements - Nonrecurring Fair Value   HTML     92K 
                (Details)                                                        
38: R170        Fair Value Measurements - Nonrecurring Fair Value   HTML    101K 
                Inputs (Details)                                                 
112: R171        Fair Value Option - Elections (Details)             HTML    104K  
171: R172        Fair Value Option - Gains (Losses) Relating to      HTML     94K  
                Assets and Liabilities (Details)                                 
152: R173        Fair Value of Financial Instruments (Details)       HTML     82K  
36: R174        Business Segment Information - Narrative (Details)  HTML     56K 
110: R175        Business Segment Information - Results of Business  HTML    109K  
                Segments and All Other (Details)                                 
169: R176        Business Segment Information - Noninterest Income   HTML    196K  
                by Business Segment and All Other (Details)                      
150: R177        Business Segment Information - Business Segment     HTML     76K  
                Reconciliations (Details)                                        
41: R178        Business Segment Information - Segments' Total      HTML     66K 
                Assets (Details)                                                 
107: R179        Parent Company Information - Income Statement       HTML     97K  
                (Details)                                                        
40: R180        Parent Company Information - Balance Sheet          HTML    104K 
                (Details)                                                        
114: R181        Parent Company Information - Statement of Cash      HTML    117K  
                Flows (Details)                                                  
173: R182        Performance by Geographical Area (Details)          HTML     88K  
101: XML         IDEA XML File -- Filing Summary                      XML    396K  
98: XML         XBRL Instance -- bac-1231201910xk_htm                XML  27.57M 
199: EXCEL       IDEA Workbook of Financial Reports                  XLSX    374K  
17: EX-101.CAL  XBRL Calculations -- bac-20191231_cal                XML    807K 
18: EX-101.DEF  XBRL Definitions -- bac-20191231_def                 XML   3.61M 
19: EX-101.LAB  XBRL Labels -- bac-20191231_lab                      XML   5.95M 
20: EX-101.PRE  XBRL Presentations -- bac-20191231_pre               XML   4.27M 
16: EX-101.SCH  XBRL Schema -- bac-20191231                          XSD    679K 
99: JSON        XBRL Instance as JSON Data -- MetaLinks            1,083±  1.78M 
155: ZIP         XBRL Zipped Folder -- 0000070858-20-000011-xbrl      Zip   2.29M  


‘EX-10.4’   —   Material Contract


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 <!   C:   C: 
  Exhibit  


Exhibit 10.4
THIRD AMENDMENT
TO THE
BANK OF AMERICA PENSION RESTORATION PLAN
(AS AMENDED AND RESTATED EFFECTIVE JANUARY 1, 2009)

Instrument of Amendment

THIS INSTRUMENT OF AMENDMENT (the “Instrument”) is executed by BANK OF AMERICA CORPORATION, a Delaware corporation with its principal office and place of business in Charlotte, North Carolina (the “Company”).

Statement of Purpose
By this Instrument, the Company is amending the Bank of America Pension Restoration Plan (Amended and Restated Effective January 1, 2009) (the “Plan”) to adjust the date of the delink calculation under the Plan. The Company has reserved the right in Section 4.1 of the Plan to amend the Plan in whole or in part, on its own behalf and on behalf of its affiliated companies that participate in the Plan.
NOW, THEREFORE, the Company hereby amends the Plan effective as of January 1, 2013:
1.    Section 1.14 of the Plan is hereby amended to read in its entirety as follows:
1.14    Delink Calculation Date
The date determined by the Global Human Resources Group that is not more than 15 days after the Participant’s Termination of Employment.”

IN WITNESS WHEREOF, Bank of America Corporation, on behalf of all of the Participating Employers, has caused this Instrument to be duly executed on the 26 day of March, 2013.
    
BANK OF AMERICA CORPORATION

By: /s/ Richard J. Hille
Richard J. Hille
Global Head of Compensation and Benefits






Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/19/204,  424B2,  FWP
For Period end:12/31/1911-K,  13F-HR,  3,  424B3,  5,  EFFECT,  SC 13D
1/1/13
1/1/093,  3/A,  4
 List all Filings 


10 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/20/24  Bank of America Corp./DE          10-K       12/31/23  200:61M
 5/01/23  Bank of America Corp./DE          S-8         5/01/23    5:101K                                   Donnelley … Solutions/FA
 2/22/23  Bank of America Corp./DE          10-K       12/31/22  200:66M
11/10/22  Bank of America Corp./DE          SC TO-I                7:1.3M Bank of America Corp./DE          Donnelley … Solutions/FA
 2/22/22  Bank of America Corp./DE          10-K       12/31/21  201:72M
 2/24/21  Bank of America Corp./DE          10-K       12/31/20  199:66M
 1/25/21  Bank of America Corp./DE          424B5       1/22/21    1:1.4M                                   Donnelley … Solutions/FA
 1/21/21  Bank of America Corp./DE          424B2                  1:1.4M                                   Donnelley … Solutions/FA
10/28/20  Bank of America Corp./DE          424B5                  1:1.4M                                   Donnelley … Solutions/FA
10/27/20  Bank of America Corp./DE          424B2                  1:1.4M                                   Donnelley … Solutions/FA
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Filing Submission 0000070858-20-000011   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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