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United Technologies Corp., a $31 billion maker of building systems and aerospace products based in Hartford, Conn., named James Geisler vice president of finance and Gregory Hayes vice president of accounting and control. Geisler and Hayes are replacing CFO Stephen Page, who is retiring this April. Both will report directly to UTC's CEO George David. Geisler, 37, was most recently director of financial planning and analysis for UTC. Before that, he served as the company's director of investor relations. He joined United Technologies in 1993 at its Pratt & Whitney unit. Hayes, 43, was most recently the company's controller. He joined UTC in 1999 when it merged with Hamilton Sundstrand, where he had held several financial posts, including vice president of finance of its aerospace unit. After the merger, Hayes became the vice president of financial planning and analysis for Sundstrand's aerospace systems unit.

Cherie Rice was named treasurer and vice president of Waste Management Inc., an $11.1 billion Houston-based company. Rice succeeds Ron Jones, who is leaving to pursue other interests. Most recently, Rice, 41, served as the company's vice president of investor relations. Previously, she held various accounting and finance positions, including group controller. Rice has been with Waste Management for 18 years.

Sanjiv Khattri was named CFO and executive vice president of General Motors Acceptance Corp., the car company's financing arm. He replaces William Muir, who was promoted to president. Khattri, 39, most recently was an assistant treasurer of General Motors. He joined the GM treasurer's office in 1989 and has served in a number of finance positions, including director of special projects and financial planning for GM's European and international operations, and comptroller of sales, marketing and customer care for GM's Vauxhall subsidiary in the U.K.

The TJX Companies Inc., the $11.9 billion off-price clothing retailer that owns T.J. Maxx and Marshalls, named Jeffrey Naylor CFO and executive vice president. Naylor succeeds Donald Campbell, who was named chief administrative officer and executive vice president, a newly created position. Naylor, 45, joined the Framingham, Mass.-based company from Big Lots Inc., where he served as CFO and senior vice president. Previously, he held senior financial positions with Limited Brands Inc., Sears Roebuck & Co. and Kraft Foods Inc.

Electronic Data Systems Corp. named Ron Vargo treasurer and vice president of the $21.5 billion provider of systems management and outsourcing services. Vargo replaces Scott Krenz, who has left EDS. Vargo, 49, joined the Plano, Texas-based company from TRW Inc., where he served in a similar position. Prior to his treasury responsibilities, Vargo worked at TRW's auto electronics unit as vice president of planning and business development. Earlier, he held a number of auditing and financial management positions at General Electric Co. and treasury and general management positions at Standard Oil Co., now British Petroleum PLC.

Scott Moyer was appointed CFO of Siemens Business Services Inc., a $6 billion provider of information technology consulting and services based in Norwalk, Conn. Moyer replaces Peter Roed, who was promoted to commercial manager for its European and South African region. Moyer, 38, was most recently CFO of Siemens One Inc. He had held positions previously with Miller Zell, which designs and implements retail sales solutions, and The Coca-Cola Co. Moyer also served in audit and consulting roles at Arthur Andersen LLP.

David Davis was promoted to senior vice president of finance for US Airways, the main unit of US Airways Group Inc., a $6.9 billion airline operator based in Arlington, Va. This is a new position created after Jeffery McDougle, US Air's treasurer and vice president of finance, left to join Laidlaw International Inc., a $4.4 billion bus company based in Naperville, Ill., as its treasurer. Davis, 37, was most recently vice president of financial planning and analysis. Earlier, he held finance positions at Budget Group Inc., Ryder Truck Rental System, Delta Air Lines Inc. and Northwest Airlines Corp. At Laidlaw, McDougle, 47, succeeds D. Geoffrey Mann, who decided to stay in Canada when the company relocated to the U.S.

FedEx Express, a $16.3 billion subsidiary of FedEx Corp., named Cathy Ross CFO. Ross replaces Tracy Schmidt, who resigned his position at the Memphis, Tenn.-based company to join another firm. Ross, 46, was most recently vice president of financial planning. Previously, she served as FedEx Express' manager of financial planning and managing director of financial planning. She joined FedEx as a senior financial analyst in 1984.

Kinder Morgan Inc., a $1 billion holding company, and Kinder Morgan Energy Partners L.P., a $4.2 billion natural gas distributor, appointed Kimberly Allen treasurer of both companies. Allen also will retain her current title of vice president of investor relations. Allen takes over the treasury responsibilities from Park Shaper, who will continue as Kinder Morgan's CFO, vice president and a member of the companies' three-person office of the chairman. Allen, 34, came to Kinder Morgan in November 2001 as director of investor relations. Prior to joining the Houston-based family of companies, Allen worked at Goldman Sachs & Co. for six years.

The National Association for Stock Car Auto Racing (Nascar), a $3 billion company based in Daytona Beach, Fla., named R. Todd Wilson CFO, a new position for the company. Wilson, 41, will retain his positions as CFO of Nascar Broadcasting, Nascar Digital Entertainment and Nascar Images, all subsidiaries of Nascar. Earlier, he had served as Nascar's assistant treasurer. Wilson has also held key positions with responsibilities in business planning, budgeting process and tax issues since joining the company in 1999.