Key Points: Growth Third quarter expected to be down 23.8% year-over-year Fourth quarter to more than double year ago, but it is all in the Financials 2009 total net income expected to fall 7.3%, but rise 23.8% in 2010 More than half expected to post positive growth in Q4 Levels Bottom up estimate for S&P 500 now $59.61 in 2009 S&P 500 now [...] (A) Fewer Revisions, But Still Positive – Earnings Trends