PROFESSIONAL EXPERIENCE:

Settelmyer was named treasurer of the $7.9 billion telecommunications company in 2001, after serving as assistant treasurer and director of international treasury since joining ALLTEL in 1998. Earlier, Settelmyer was a consultant in the derivatives and risk management practice of Arthur Andersen LLP and also worked in its audit and consulting divisions.

EDUCATION:

B.S. in finance, University of Illinois; M.S. in financial markets, Stuart Graduate School of Business, Illinois Institute of Technology

ARAMARK Corp.

Christopher S. Holland, 37

Vice president and treasurer

PROFESSIONAL EXPERIENCE:

Holland joined ARAMARK, a $9.4 billion food service company, in 2003 as its vice president and treasurer. Before joining ARAMARK, he had worked since 1988 at JPMorgan Chase & Co., where he was a vice president in investment banking and specialized in companies in the medical device sector.

EDUCATION:

B.A. in economics, Drew University; M.B.A. from New York University's Stern School of Business

AT&T Corp.

Will Prip, 37

Treasurer

AT&T Corp. has undergone big changes since Will Prip signed on in 1998, at a time when then-CEO Michael Armstrong was expanding the company's broadband capabilities by buying cable companies. Prip, who started out as AT&T's treasury manager for capital markets, was on board as AT&T acquired TCI, Liberty Media and Media One. A couple of years later, he participated as AT&T sold off assets to regroup as a smaller company.

Prip initially intended to go to law school, but says that he met too many lawyers who disliked their work. Instead, he got an M.B.A. at the University of Chicago and decided to work in finance on the corporate side. Corporate treasury "involves the same sort of high-powered finance you have on Wall Street, you're just a consumer of it," he says.

AT&T made good use of such financial technology as it downsized. For example, Prip cites the way it handled its holdings of the stock of other companies, including Comcast and Cablevision. "If we sold them outright, there would be an enormous tax bill and also we would lose a strategic advantage," he says. "So we put on hedging transactions that allowed us to borrow against the hedges." AT&T used the funds raised to pay down debt, he says.

Over the last few years, AT&T's treasury has played a big role in restructuring the company's balance sheet and dramatically reducing its debt. "All those transactions we did collectively here were absolutely critical and necessary to get the balance sheet in the condition to let us split up the company into its component parts," he says.

In one sign of the changes at AT&T, Prip says his biggest challenge as treasurer is monitoring the company's cash balances. In the past, AT&T was so confident that it could raise money at a moment's notice in the commercial paper market or bond market that for years it maintained a zero cash balance. Accessing the market is more complicated now that AT&T's credit rating has slipped to below investment grade, and not surprisingly, its views on cash balances have also changed. "We have been holding a very sizable cash balance over the last few years and we plan to continue to keep a cash balance going forward," Prip says.

Prip was promoted to director of capital markets in 2001, then director of capital markets in corporate finance in 2003, before being named treasurer this summer. "It's one of those corny stories about being at the right place at the right time," he says. "Joining treasury as we built up the company and then broke it apart allowed me to participate on transactions at a junior level." He credits his exposure to senior management during those deals with helping advance his career.

The Boeing Co.

Diana Sands, 39

Vice president, financial planning and analysis

PROFESSIONAL EXPERIENCE:

Sands leads the company-wide team responsible for $50.4 billion Boeing's business plan development, financial reporting and forecasting, and capital commitment planning. She was named to her current position in early 2004, after joining Boeing in 2001 as director of financial analysis. Earlier, she was director of corporate financial planning and reporting at General Motors Corp. and held financial analysis jobs at Ameritech Communications, Helene Curtis and Arthur Andersen LLP.

EDUCATION:

B.A. in accounting, University of Michigan; M.B.A., Northwestern University's Kellogg School of Management

Cendant Corp.

David Wyshner, 37

Executive vice president and treasurer

In 1999, David Wyshner made the smart move of following his boss from his job in the investment banking division of Merrill Lynch to Cendant Corp., where he started as senior vice president of planning and development. That old boss has since left the company, but Wyshner remained to hold positions of increasing responsibility. By 2001, the then 34-year-old Wyshner had already added the title of executive vice president, picking up responsibilities for internal planning, mergers and acquisitions and capital business and improvements. Earlier this year, he was named Cendant's treasurer. "I always wanted to be in a position where I was involved in both strategy and financial thinking," he says. "At an investment bank, that meant M&A and financial activity. That's something I've continued doing in my role at Cendant."

As treasurer, Wyshner is responsible for financing transactions, commercial and investment banking relationships, cash and risk management and maintaining relations with rating agencies. He is also CFO of PHH Corp., Cendant's wholly owned finance subsidiary, as well as a member of Cendant's internal disclosure committee and employee benefits committee. One of his most recent accomplishments was overseeing a thorough makeover of the company's balance sheet, which won his team an Alexander Hamilton Award in 2004. "We had a very complex capital structure with complicated instruments," he says. "We felt that was poorly perceived in the marketplace." For a time the company slowed down the active acquisition strategy it had become known for in the 1990s, but recently it announced plans to acquire travel services group Orbitz. "We want to be selectively active at M&A activities tied to our core business," says Wyshner.

One of the things that convinced him Cendant would be the right company for him was the management team's reputation for a nonbureaucratic culture of decision-making. "If we have the right information, any decision can be made in this company with two phone calls," he says. The other thing he likes is the consistency of its management team, which at the corporate level remains largely intact from the days when he worked at Merrill on hospitality franchise industry accounts in the early 1990s.

Wyshner holds a B.A. degree in applied mathematics from Yale University, where he says he never took an accounting class. That had to wait until he enrolled in the University of Pennsylvania's Wharton School, where he got an M.B.A. in 1993 in accounting and finance.

Checkfree Corp.

David Mangum, 38

Executive vice president and CFO

PROFESSIONAL EXPERIENCE:

Mangum joined the $606.5 million electronic bill payment and banking company in 1999 as senior vice president of finance and accounting and was promoted to CFO in 2000. Earlier, he was vice president of finance and administration for the managed systems division of Sterling Commerce Inc. and held finance positions at Xcellenet Inc. and Dun & Bradstreet Corp.

EDUCATION:

B.A. in political science, Carleton College

Chiquita Brands International Inc.

Jeffrey M. Zalla, 38

Vice president, treasurer and

corporate responsibility officer

PROFESSIONAL EXPERIENCE:

Zalla was named Chiquita's treasurer in 2003 and has been corporate responsibility officer since 2000, overseeing governance practices and adherence to ethical and environmental standards for the $2.6 billion fruit and vegetable producer. Zalla has worked for Chiquita for 13 years and earlier worked for Deloitte & Touche LLP.

EDUCATION:

B.A. in business administration and accounting, Thomas More College; M.B.A., University of Pennsylvania's Wharton School

Cisco Systems Inc.

Blair Christie, 32

Vice president, investor relations

PROFESSIONAL EXPERIENCE:

Christie is responsible for managing Cisco's shareholder and investor relations programs worldwide and also oversees its economic and competitive financial analysis. She was named to her current position in 2004, after joining Cisco's investor relations department in 1999. Earlier, Christie developed and ran the investor relations program at InterDigital Communications Corp. and managed investor relations for Philadelphia Suburban Corp.

EDUCATION:

B.S. in business administration and M.B.A. in investment management, Drexel University

Citigroup Inc.

Sallie Krawcheck, 39

CFO and head of strategy

JPMorgan Chase & Co.

Michael Cavanagh, 38

CFO

In a clear nod to the future, the two biggest U.S. financial services companies recently anointed CFOs who have not yet reached the age of 40. At Citigroup Inc., Sallie Krawcheck's move to CFO from her previous position as chairman and CEO of Smith Barney, the bank's brokerage and research unit, is seen as a way to add finance experience to her resum? in possible preparation for Citi's top job. Of course, her predecessor as CFO, Todd Thomson, is also burnishing his resum? by moving over to Krawcheck's old job at Smith Barney.

At JPMorgan Chase & Co., Michael Cavanagh's appointment as CFO is read as a sign of the growing power of Cavanagh's patron, Jamie Dimon, in the wake of JPMorgan's acquisition of BankOne. Cavanagh worked for Dimon at both Bank One and Citigroup.

Krawcheck, 39, has fairly rocketed to the top. After early jobs as a financial analyst, she worked as a research analyst covering Wall Street for Sanford C. Bernstein, then moved up to serve as Bernstein's director of research, then to vice chair of Alliance Capital Management (which owns Bernstein) and then ultimately to the post of Bernstein's CEO. Because of her reputation for integrity, Citigroup tapped her in 2002 to head Smith Barney amid a scandal over the independence and veracity of equity analysts.

Unlike Krawcheck, who had no background in finance, Cavanagh, 38, worked his way up through the finance ranks. He was named treasurer of Bank One shortly after joining the bank in 2001, and two years later was appointed chief administrative officer of the commercial bank.

After JPMorgan and Bank One merged last summer, Cavanagh became head of middle-market banking for the combined organization. Earlier, in his seven years at Citigroup, his jobs included CFO for consumer banking in Europe and chief administrative officer for Salomon Smith Barney in Europe.

Devon Energy Corp.

Jeff Agosta, 37

Vice president, corporate finance and treasurer

PROFESSIONAL EXPERIENCE:

Agosta was manager of corporate planning and finance for the $7.3 billion independent oil and gas producer before his 2003 promotion to his current position. He joined Devon's corporate development group in 1997 after working at D.R. Payne & Associates, a management consulting firm, and in the audit and consulting groups of KPMG LLP.

EDUCATION:

B.B.A. in accounting, University of Oklahoma

Dole Food Co.

Yoon J. Hugh, 34

Vice president, corporate controller and chief accounting officer

PROFESSIONAL EXPERIENCE:

Hugh has been corporate controller of the $4.7 billion fresh fruits and vegetables producer and marketer since 2002, after joining the company as assistant corporate controller in 2001. Hugh is credited with cutting costs in the controllership department by 22%, as well as reducing turnover. She also led the financial reporting and accounting efforts when Dole went private in 2003. Earlier, Hugh spent nine years at PricewaterhouseCoopers LLP.

EDUCATION:

B.A. in economics and business, University of California, Los Angeles

Dow Jones & Co.

Christopher W. Vieth, 39

Vice president and CFO

PROFESSIONAL EXPERIENCE:

Vieth joined the $1.5 billion financial publisher in 2000 as comptroller and was named CFO in 2002. Earlier, he served as corporate controller of Barnes & Noble Inc. and worked at Amerada Hess.

EDUCATION:

B.S. in accounting, St. Francis College

EDS Corp.

Scot McDonald, 38

Vice president and controller

PROFESSIONAL EXPERIENCE:

McDonald joined the $21.5 billion systems management company in 1996 as manager of U.S. GAAP consulting and reporting. He was named chief accounting officer in 2001 and added the title of controller in 2003. Before joining EDS, McDonald worked for KPMG LLP.

EDUCATION:

B.B.A., University of Louisiana-Monroe

Express Scripts Inc.

Darryl E. Weinrich, 39

Vice president, controller and chief accounting officer

PROFESSIONAL EXPERIENCE:

Weinrich was promoted to controller and chief accounting officer of the $13.2 billion pharmacy benefits management company in 2003, after serving as treasurer from 2001 to 2003. He joined Express Scripts in 1998 as director of SEC reporting. Weinrich worked for PricewaterhouseCoopers LLP and Rubin Brown Gornstein & Co. LLP.

EDUCATION:

B.S.B.A., University of Missouri-Columbia; M.B.A., St. Louis University

General Electric Co.

Stacey Regan, 39

Deputy treasurer, insurance

When Stacey Regan joined General Electric Capital Corp.'s risk management department in 1997, she did so against the advice of friends and even some recruiters. It was at best a lateral move for her at the time from her risk management job at Becton Dickinson, where she was number two in her department and considered her boss both a valued mentor and coach. "I thought there would be a lot more opportunity [at GE Capital] and a lot of people thought I was nuts," she remembers. "But I went with my gut."

For most of her professional career since graduating from Pace University with a bachelor's degree in business administration, Regan has remained focused on insurance operations and risk management. "To me insurance is a combination of finance and law, and I love both of those fields. There is diversity in the role, [because] you're always dealing with accounting, tax, legal and engineering," she says.

And it was at GE that she was given the expansive view and range of opportunities she had been seeking in a job. In 1998 her group at GE Capital was consolidated into the parent company, and she became department manager at a time when her responsibilities changed from having to fill just GE Capital's insurance needs to buying insurance products to cover all the company's business operations. When her department's deputy treasurer was promoted in 2001, Regan was at first not considered experienced enough for the position. But when the quality of her work shone through on a series of high-stress assignments, she was given the promotion.

In her current role, Regan oversees all of GE's insurable risks on a global basis. Part of her job involves developing GE's strategic long-term relationships with insurance providers as well as making sure her managers have the skills and technology they need to be effective. She led a project to establish a centralized data storage and analysis platform to handle all the company's dealings with its outside brokers across more than 150 insurance policies. The new system, known as Market Metrics, won an Alexander Hamilton Award in 2004. "It was one of those things I thought was important to create for GE so we would have a strong foundation for moving forward, in terms of managing our information, making good decisions on it and having control over it," says Regan.

General Motors Corp.

Michael Lukas, 39

Assistant treasurer

PROFESSIONAL EXPERIENCE:

Lukas became assistant treasurer at the $185.5 billion automaker in June 2004, after working in Brussels as GM's regional treasurer for Europe from 2001 to 2003. He joined GM's finance team in 1990 and worked in the New York treasurer's office from 1994 to 2001, where his jobs included director of business development, manager of domestic finance and manager of investor relations.

EDUCATION:

B.A. in government and history, Saint Meinrad College; M.B.A. in finance, University of Notre Dame

Genworth Financial Inc.

Richard P. McKenney, 36

Senior vice president and CFO

Richard McKenney, senior vice president and CFO of $11.6 billion Genworth Financial, downplays the challenges involved in Genworth's spin-off earlier this year from its parent, General Electric Co. Genworth contains the life and mortgage insurance businesses that made up its predecessor, GE Financial.

GE announced its plan to spin off the insurance businesses in November 2003. But McKenney says that the process began earlier with a careful examination of Genworth's prospects as an independent company. "The first step was that evaluation, doing a lot of metrics to make sure it would work, that we would be a strong company coming out of it," he says. GE filed for the initial public offering in January and the IPO priced on May 24. Throughout the process, Genworth's finance staff worked with some "very strong players" from GE's finance staff, McKenney says. "With a great team effort we were able to accomplish it in a very quick timeframe, given the size of our business." The IPO was also not the end of the finance department's efforts: Within weeks, Genworth sold $1.9 billion of bonds to pay off a bridge loan.

McKenney says that Genworth had in place most of the elements it needed as an independent, publicly traded company before its IPO. It already did its own financial reporting, and its insurance businesses had credit ratings, he says. The one function that Genworth had to build from scratch as a standalone company was investor relations. McKenney's biggest job: "To communicate and work with the ratings agencies on what the new structure looked like," he says.

McKenney started his career at General Electric in 1991 in a manufacturing management program after getting a degree in mechanical engineering from Tufts University. He says he focused more on the management portion of the program and soon joined GE's corporate audit staff, which teaches a range of skills, from finance to business strategy. McKenney moved to GE Financial in 1996 as manager of financial planning and analysis for one of its life insurance companies and was promoted to CFO of its retirement income and investments unit in 1998. He went to GE's corporate headquarters as vice president of business planning and analysis in 2002 and returned to GE Financial as CFO in 2002.

McKenney says that he enjoys the scope that comes with being CFO. "I am able in this role to touch all pieces of the business, from sales through to the financial reporting process, and now to talk directly to the marketplace to gain new ideas, new insights, and help develop Genworth as a financial services leader," he says.

The Goodyear Tire & Rubber Co.

John P. Cavanaugh, 34

Assistant treasurer

John Cavanaugh, assistant treasurer of Goodyear Tire & Rubber Co., says his stint in the Marines taught him that the more taxing the job the better the learning experience. In that case, Cavanaugh's position at Goodyear should be quite instructive. Goodyear's treasury is involved in the turnaround effort at the $15.1 billion tire manufacturer, which hasn't posted a profit since 2000 and was also hindered last year by accounting problems.

Goodyear is now in the process of implementing a plan it announced last year that includes cutting costs by as much as $1.5 billion by the end of 2005. Treasury's task, Cavanaugh says, is to push out the maturities on Goodyear's debt to give the business units time to make improvements. "We've spent the last nine months or so trying to extend all the different debt maturities, as well as make sure we have enough liquidity for the company as we go through our turnaround effort," he says. To that end, treasury has executed $2.2 billion of transactions. "Some of them were refinancings of existing bank facilities, some were actual capital market deals that provided liquidity or paid off a certain amount of bank debt," Cavanaugh says. Treasury also tries to help the businesses by working with them on financial analyses of projects to boost cash flow and cut costs, he says. Goodyear's efforts may be paying off; the second-quarter earnings it reported in August showed a profit, the first in almost two years. Long term, as the businesses do better, the goal is to get Goodyear's ratings up and lower the interest rates it pays, Cavanaugh says.

Cavanaugh joined Goodyear in mid-2003 as director of financial strategy for treasury, and in February 2004 he was promoted to assistant treasurer, a new position. Cavanaugh says that Goodyear's treasurer, Darren Wells, decided that too many people in treasury reported directly to him. The assistant treasurer position puts Cavanaugh in charge of day-to-day activities like cash management, foreign exchange and interest rate risk management and bank relations, while Wells focuses on capital markets, insurance risk management and the company's pension plan.

After college, Cavanaugh spent four years as a Marine Corps infantry officer, a position that he says provided practical management experience. As an officer, he led groups totaling from 40 to 150 people, "trying to get them halfway across the world or halfway across the street. It teaches you a lot about managing different people under various conditions," he says. After the Marines, Cavanaugh got an M.B.A. in finance from the University of Notre Dame. He joined Goodyear from Visteon Corp., where he was one of a group that built the treasury from scratch after Ford spun off the auto parts supplier.

Greif Inc.

Robert S. Zimmerman, 33

Vice president and treasurer

PROFESSIONAL EXPERIENCE:

Zimmerman was appointed treasurer in 2003, after joining the $1.9 billion industrial shipping container company as assistant treasurer in 2001. Earlier, he served as treasury manager at Mettler-Toledo International Inc. and worked as a risk adviser at Banc One.

EDUCATION:

B.S., business systems, Taylor University; M.B.A. in finance, University of Dayton

KB Home

Kelly Masuda, 37

Vice president, capital markets and treasurer

PROFESSIONAL EXPERIENCE:

The $5.7 billion homebuilder hired Masuda as treasurer and vice president of capital markets in 2003. He assumed responsibility for investor relations in January 2004. Before joining KB Homes, Masuda was a senior banker in Credit Suisse First Boston Corp.'s mergers and acquisitions group. Earlier he worked at Donaldson Lufkin & Jenrette Securities Corp.

EDUCATION:

B.A. in neurobiology, University of California, Berkeley; M.B.A., Columbia University's Graduate School of Business

Kmart Corp.

James F. Gooch, 37

Vice president and corporate controller

PROFESSIONAL EXPERIENCE:

Gooch joined the $23.2 billion retailer in 1996 as director of merchandise finance, health and beauty. He became assistant treasurer in 2001, treasurer in 2003 and controller in 2004. Before joining Kmart, Gooch held finance positions at Quaker Oats and Helene Curtis USA and worked as an auditor at Dupuis & Ryden.

EDUCATION:

B.A. in accounting, Michigan State University; M.B.A., Northwestern University's Kellogg School of Management

Lucent Technologies Inc.

Fred Schacknies, 34

Director, in-house bank

PROFESSIONAL EXPERIENCE:

Schacknies led a three-year effort to revamp treasury systems and operations and establish an in-house bank at the $8.4 billion telecom equipment company. He joined Lucent in 1999 as a manager in foreign exchange and money markets. From 1992 to 1997, Schacknies worked in sales and trading positions in foreign exchange and money markets at Saudi American Bank in Riyadh.

EDUCATION:

B.A. in economics and international relations, Brown University; M.B.A. in finance and international relations from New York University's Stern School of Business

McDonald's Corp.

Karin Teglia, 36

Vice president, corporate tax

Karin Teglia is following an interesting path at McDonald's Corp., similar to one CFO Matthew Paull traveled several years before her. In fact, Paull recruited Teglia right after graduation from Harvard Law School to join the tax department, which at the time he headed. One of her first assignments: to help bring Big Macs and Happy Meals to Eastern Europe. Her job involved making sure the company's business plans were in compliance with local laws.

Today, Teglia heads the corporate tax department, having taken over in 2001 when Paull moved to the CFO's office. She oversees a staff of 30 and is responsible for all tax issues for the company's worldwide operations, including reporting, compliance and examination functions for international, federal, state and local tax issues. Teglia holds a B.S. from Indiana University's Kelley School of Business in addition to her law degree, which she says comes in handy even though she isn't general counsel. "I use my legal training an awful lot," she says. "It helps me understand the broader context of the tax environments in the 119 countries we do business in."

In October, Teglia took on another assignment that is often on the minds of busy female professionals in their mid-30s: She gave birth to her first child and is currently on maternity leave. "I never thought it was inconsistent with my career at McDonald's to have a family," she says. In fact, in her department alone, four babies have been born to employees this year. Following her 12 weeks of maternity leave, Teglia plans to return to her job full time. And she is looking forward to it. "I can't wait for my daughter to eat in the company cafeteria," she says.

Microsoft Corp.

George Zinn, 39

Corporate vice president and treasurer

PROFESSIONAL EXPERIENCE:

Zinn was named treasurer of the $36.8 billion software company in June 2004. Earlier he served as CFO of the intellectual property and licensing division and was an assistant treasurer, after joining Microsoft as a financial analyst in 1996. In that position, Zinn helped build a risk management system that won a 2000 Alexander Hamilton Award. He started his career in the currency pit at the Chicago Mercantile Exchange.

EDUCATION:

A.B. in economics and environmental studies, Bowdoin College; M.B.A., University of Washington

Network Appliance Inc.

Christopher Afarian, 32

Assistant treasurer

PROFESSIONAL EXPERIENCE:

Afarian is responsible for cash management, foreign exchange strategy, treasury systems and the investment portfolio for the $1.1 billion data storage solutions company. He joined Network Appliance in 2000 as senior treasury analyst and was promoted to treasury operations manager in 2002 and assistant treasurer in early 2004. Before joining Network Appliance, Afarian spent three years in finance positions at Silicon Graphics Inc.

EDUCATION:

B.S. in commerce and finance and M.B.A., Santa Clara University

New York Stock Exchange

Amy Butte, 36

Executive vice president and CFO

No stranger to the ways of Wall Street, Amy Butte was in for a few surprises when she arrived at the New York Stock Exchange (NYSE) in April to lead its finance team. Many basic functions were mired in outdated paper-based processes, the controller's office had boxes of documents reaching from floor to ceiling, and more than 100 vendor payment checks required a physical signature each month. "While the Exchange invested a great deal of money in the capacity, reliability and function of the trading floor, it hadn't made the same investment in [its] infrastructure," says Butte. She pushed to install a document imaging system (the boxes are now gone), established a separate treasury department and is remaking the budgeting and planning process. "Everything is being looked at," she says, including fees paid managers who oversee the Exchange's investment portfolio, which had not been reviewed in 20 years. In December, her staff of 75 will oversee the rollout of automated travel & entertainment and procurement systems.

As a star financial services analyst at Merrill Lynch in the 1990s, Butte covered some of the biggest players on Wall Street. The work exposed her to many leading executives, including John Thain, then-president and COO of The Goldman Sachs Group Inc. and now CEO at the NYSE. She left Merrill Lynch to become an equity analyst at Bear Stearns & Co. and was then promoted to senior managing director in equity research. But it was Butte's next position, as chief strategist and CFO at Credit Suisse First Boston's financial-services division, that sharpened Butte's skills in financial operating management, albeit with one big surprise along the way. "Instead of building a business we ended up selling a business, and that was unexpected," she says referring to CSFB's decision to sell its Pershing unit soon after she arrived. Butte left CSFB after a year and soon after that got the job at the NYSE, where she oversees the annual capital and operating budgets and coordinates its revenue structure. A graduate of Yale University with a bachelor's degree in political science and psychology, Butte also holds an M.B.A. from Harvard University's Graduate School of Business Administration. She is a member of the New York Women's Foundation and on the corporate advisory board of the New York City Ballet.

The NYSE has been criticized in recent years for a lack of transparency, and Butte says raising the level of its financial reporting is another of her key goals. "Finance was not viewed as a partner here, but a processor of numbers. My mission is to make it a strategic partner at the Exchange."

Oglethorpe Power Corp.

Elizabeth Bush Higgins, 36

CFO

PROFESSIONAL EXPERIENCE:

Higgins was promoted to CFO of the $1.2 billion nonprofit electricity cooperative in July, after holding a number of planning and finance positions since joining Oglethorpe as a senior planning specialist in 1997. She also worked as a project manager for Southern Engineering Co. and as a consultant at Deloitte & Touche and Energy Management Associates.

EDUCATION:

B.I.E., Georgia Institute of Technology; M.B.A., Georgia State University

ON Semiconductor Corp.

Kenneth Rizvi, 29

Director of finance

PROFESSIONAL EXPERIENCE:

Rizvi joined the $1 billion semiconductor manufacturer as its director of finance in April 2004, and is responsible for investor relations and business development. Earlier, he worked as an associate at a venture capital firm, Technology Crossover Ventures, and as an investment banker at Morgan Stanley. Rizvi has also played golf professionally.

EDUCATION:

B.A. in economics, Yale University

PPL Corp.

Paul Farr, 37

Vice president and controller

PROFESSIONAL EXPERIENCE:

Farr became PPL's controller in 2004, after joining the $5.5 billion electricity company in 1998 as director of international tax for its overseas subsidiary. He subsequently led finance at its Montana subsidiary and served as chief operating officer and then senior vice president of the overseas subsidiary. Earlier in his career, Farr was an international finance project manager for Illinova Generating Co. and worked at Price Waterhouse and Arthur Andersen LLP.

EDUCATION:

B.S. in accounting, Marquette University; M.S.M., Purdue University

Siemens Business Services Inc.

Scott Moyer, 39

CFO

PROFESSIONAL EXPERIENCE:

Moyer was appointed CFO of the $6 billion North American business services unit of Germany's Siemens AG in February, after serving as CFO of Siemens One Inc., an effort to improve the internal business processes of Siemens' U.S. companies, since 2001. Earlier, he worked for Miller Zell Inc., The Coca-Cola Co. and Arthur Andersen LLP.

EDUCATION:

B.S. in administration studies, University of California; M.S. in management, Georgia Institute of Technology

SITEL Corp.

Jorge Celaya, 38

Executive vice president and CFO

PROFESSIONAL EXPERIENCE:

Celaya joined the $845 million business processes outsourcing company as executive vice president and CFO in 2003. Earlier, he was CFO for NP Test, a semiconductor manufacturer, and worked for 14 years at Schlumberger Ltd. in finance roles at both the corporate and operating unit level, including controller, treasurer and audit positions.

EDUCATION:

B.A. in economics and M.B.A. in finance, University of Texas at Austin

Southern Company Gas

Connie J. Erickson, 36

Comptroller

PROFESSIONAL EXPERIENCE:

Erickson joined Southern Company in 2002 as assistant to the comptroller and CFO of Southern Company Services, and later that year was appointed comptroller of Southern Company Gas, a retail natural gas subsidiary with $168 million of 2003 revenues. Previously, she worked in finance in the automotive division of GNB Technologies and started her career at Arthur Andersen LLP.

EDUCATION:

B.A. in accounting, University of North Dakota

Spiegel Inc.

Scott Brubaker, 33

Restructuring officer

PROFESSIONAL EXPERIENCE:

Brubaker is a managing partner at turnaround firm Alvarez & Marsal LLC. Since 2003, he has been responsible for cash management and cash flow forecasting for the main businesses of Spiegel Inc., which filed for bankruptcy and is reorganizing. Other bankruptcy clients he has worked with include Webvan Group Inc. and Hexcel Corp. He joined Alvarez & Marsal in 2002 after working for nine years in San Francisco and London with Arthur Andersen LLP.

EDUCATION:

B.S. in finance, University of Illinois; M.B.A., University of Pennsylvania's Wharton School

Staples Inc.

Christine Komola, 37

Senior vice president and corporate controller

As an audit manager for Ernst & Young LLP in the mid-1990s, Christine Komola had little desire to make a move to a finance position within a large corporation. That changed when she was offered a job in the accounting department at Staples, the fast growing office supply chain. Komola's areas of specialty were financial services and retail and Staples was one of her accounts. She had seen how people didn't stay in the same position for long and that there were many opportunities. "It was entrepreneurial and fast growing," she says. "It was a hands-on management team."

Komola, who holds a B.S. in accounting from Miami University, made the move to Staples in 1997 and hasn't looked back. In July she was appointed senior vice president and corporate controller. In her relatively new job, among other things, she is involved with the rollout of new worldwide financial technology systems. She also works closely with others to address investment and merger and acquisition opportunities around the world and helps to manage compliance efforts under Sarbanes-Oxley. Along the way, she also has tackled a series of challenging and diverse responsibilities that have often had little to do with crunching numbers.

For her first assignment outside of finance, Komola managed the company's early development of its dot-com storefront, starting in 1999. Once she and her team got the Website up and running, they had to fold it into the company's overall delivery system. She credits the work with giving her a clear view of Staples' day-to-day business operations. It also required her to manage the site's finance plan as well as customer service and other functions.

In 2001, Komola was appointed senior vice president and general merchandise manager, in charge of the company's furniture and wholesaler strategies, a job she says had "nothing to do with finance," but was about "getting everything in the stores" when it was needed. She managed wholesaler relationships with annual volumes of $230 million. "It was a whole different perspective to work at a retailer with 1,000-plus stores," she says.

Komola credits her early experience as an auditor, where her exposure to new clients required her to learn from others about their businesses, with giving her a valuable skill set. "You just have to go into a job and be honest and open that you don't know as much as others, [then] you need to make them see things differently," she says. "You can have a big impact because your perspective is so different."

Sun Microsystems Inc.

Navneet Govil, 32

Assistant treasurer

PROFESSIONAL EXPERIENCE:

Govil joined the $11.1 billion server company as treasury manager in 2001, and was promoted to senior treasury manager in 2002 and assistant treasurer in 2003. He led a company-wide effort to improve Sun's working capital management that won a 2004 Alexander Hamilton Award. Earlier, Govil worked at Hewlett-Packard and Pfizer.

EDUCATION:

B.S. in electrical engineering, University of Rochester; M.B.A. and M.Eng., Cornell University

Sunrise Senior Living, Inc.

Kenneth J. Abod, 39

Senior vice president and treasurer

PROFESSIONAL EXPERIENCE:

Abod joined the $1.1 billion senior living management services company in 1996 as controller. He was named CFO of management services in 2000 and became treasurer in 2001. Earlier, Abod worked at benefits consultant Bolton Offutt Donovan Inc., served as treasurer of Bankers Finance Investment Management, and worked as a staff accountant at the Securities and Exchange Commission and an auditor at Ernst & Young LLP.

EDUCATION:

B.B.A., James Madison University

Toyota Financial Services

Amit Shroff, 37

Treasury director, market risk and international

PROFESSIONAL EXPERIENCE:

Shroff has been treasury director for market risk and international at Toyota's U.S. financing arm since 2000. He led an effort to eliminate balance-sheet volatility related to FAS 133 that won a 2004 Alexander Hamilton Award. He has worked at Toyota since 1990 in financial reporting, planning, pricing and capital markets, and earlier was a consultant at Ernst & Young LLP.

EDUCATION:

B.B.A. and M.P.A. in corporate finance, University of Texas at Austin

United Technologies Corp.

James Geisler, 38

Vice president of finance

PROFESSIONAL EXPERIENCE:

Geisler was appointed vice president of finance at the $30.7 billion technology and aerospace company in February 2004. He is effectively co-CFO of the company, along with Gregory Hayes, UTC's vice president of accounting and controller. Geisler joined UTC's Pratt & Whitney subsidiary in 1993 and subsequently served as UTC's director of investor relations and head of its financial planning and analysis team.

EDUCATION:

B.A. in finance, University of Kentucky; M.B.A., The University of Virginia's Darden Graduate School of Business

Wells Fargo & Co.

Ellen Haude, 34

Managing director, treasury and specialized financial services

PROFESSIONAL EXPERIENCE:

Haude is responsible for managing and trading Wells Fargo's treasury portfolio, including $30 billion of securities and $20 billion of whole loans. She also manages the trading of the fixed income holdings of its securities investment group and capital management unit. Haude joined the bank in 1997 after working for Nomura Securities and Bankers Trust.

EDUCATION:

B.S. in economics, The University of Pennsylvania's Wharton School