On January 15, 2014, S&C and Promontory Financial Group recorded a second podcast to discuss additional details about the interpretation of the rule. Mr. Cohen, Mr. Wiseman, Mr. Eitel, Mr. Reeder, Ms. Orme, Ms. Chatterjee and Mr. Gerlach spoke alongside representatives of Promontory Financial Group, including Gene Ludwig, Kathy Dick, Pat Parkinson, Julie Williams and Anna Harrington.