Youth is relative, but by any standard, the finance executives on this list have come a long way in their careers in a relatively short period of time. Although Treasury & Risk Management makes no claims that the list is definitive, each year our editors scour the corporate landscape for outstanding candidates in treasury and finance who have been recognized by their companies and the profession as bright lights. As it has from the start, this year's Treasury & Risk Management/Citigroup 40 Under 40 captures the type of individual effort that adds up to excellence in Corporate America.

ALLTEL Corp.

Scott H. Settelmyer, 36

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