Lowe's Companies Inc., a $26.4 billion chain of home improvement superstores based in Wilkesboro, N.C., promoted Marshall Croom to senior vice president of finance, a newly created position. Croom, 42, was most recently Lowe's treasurer and vice president, and he will retain the responsibilities of treasurer in his new position. He joined Lowe's as assistant treasurer in 1997 after working for Ernst & Young for 11 years.

The Clorox Co., the $4 billion manufacturer of household products, promoted Daniel Heinrich to CFO and Thomas Johnson to corporate controller. Heinrich, 47, succeeds Karen Rose, who is retiring. He joined Clorox as its controller in March 2001 after serving as treasurer of Transamerica Finance Corp. Replacing Heinrich is Johnson, 43, who was most recently vice president of finance and accounting for Clorox's specialty products segment. Johnson joined the company in May 1988 and has held a series of finance and accounting positions.

ArvinMeritor Inc., a $6.8 billion manufacturer of vehicle components based in Troy, Mich., named Brian Casey treasurer and vice president and Rakesh Sachdev controller and vice president. Casey, 48, was most recently vice president of global financial systems for Lear Corp. Earlier, he was assistant treasurer at Lear and held financial management positions at Kellogg Co. and MCI Communications. He replaces Frank Voltolina, who was named treasurer of Johnson Controls Inc. in June. Sachdev, 47, was most recently general manager and vice president of the ArvinMeritor Commercial Vehicle Systems worldwide braking systems group. He joined ArvinMeritor in 1999 from Cummins Inc., where he worked for 18 years. His last position at Cummins was CFO of the automotive business unit. Sachdev replaces Diane Bullock, who left to join another company.

US Airways Group Inc., a $6.9 billion airline based in Arlington, Va., named Eilif Serck-Hanssen treasurer and vice president of finance. He replaces Jeffery McDougle, who was named vice president of fleet. Serck-Hanssen, 37, was most recently managing director of finance and assistant treasurer of Northwest Airlines.

Ed Vest was promoted to corporate controller of BB&T Corp., a bank holding company based in Winston-Salem, N.C., with $91 billion in assets and $6.1 billion in 2002 revenues. Vest, 36, was most recently BB&T's financial reporting manager. He joined Southern National as internal reporting manager in 1993, and it merged with BB&T in 1995. Earlier, Vest had worked at Deloitte & Touche, where he specialized in financial institution audits. He succeeds Sherry Kellett, who is retiring.

Marsha Hunt joined Cummins Inc. as corporate controller and vice president. She replaces Susan Carter, who was named vice president of finance and chief accounting officer in December 2002. Hunt, 39, joined the $5.8 billion Columbus, Ind.-based manufacturer of large diesel engines from Corning Inc., where she was assistant controller and director of accounting. Previously, she worked at Arthur Andersen.

Pete Hathaway was promoted to CFO of Allied Waste Industries Inc., a $5.5 billion waste hauler based in Scottsdale, Ariz. He replaces Tom Ryan, who was promoted to vice chairman and executive vice president. Hathaway, 47, was most recently the company's senior vice president of finance. He joined Allied Waste in 1995 as chief accounting officer and has also served as treasurer. Earlier, Hathaway worked for Browning Ferris Industries Inc. as controller and finance director for certain Italian operations.

FleetBoston Financial Corp., a $15.1 billion Boston-based bank holding company, announced that Joseph Dew-hirst was chosen as treasurer. He succeeds Douglas Jacobs, its treasurer since 1998, who is retiring. Dewhirst, 51, has spent 21 years with Fleet and its predecessor banks, heading its treasury asset/liability management unit since 1996. Previously, he managed Fleet's portfolio of investment securities and swaps. Before joining Fleet, Dewhirst worked at Bank of Boston for 11 years.

KB Home named Kelly Masuda treasurer and vice president of capital markets, a new position. Masuda, 36, joined the $4.9 billion Los Angeles-based home builder from Credit Suisse First Boston Corp., where he was a senior banker in the mergers and acquisitions group. Earlier, he had worked for Donaldson, Lufkin & Jenrette Securities Corp.

Halliburton, the $12.4 billion oil field services provider based in Houston, said it hired Mark McCollum as chief accounting office and senior vice president, a new position. McCollum had been CFO and senior vice president of Tenneco Automotive since 1999, after joining Tenneco in 1995. Earlier, he spent 14 years at Arthur Andersen.

Universal Health Services Inc., a $3.2 billion hospital operator in King of Prussia, Pa., named Steve Filton CFO. Filton had been serving as the company's interim CFO since February 2003, when his predecessor, Kirk Gorman, left after wrangling with the company's auditor, KPMG, about the responsibility for signing off on financial statements. Previously, Filton, 45, had served as the company's controller, secretary and vice president. He came to UHS as director of corporate accounting in 1985, after working in the audit division of Arthur Andersen for six years.