DirecTV, the $27.2 billion El Segundo, Calif.-based television provider, named Fazal Merchant treasurer and senior vice president. He succeeds Bill Little. Fazal, 39, formerly served as managing director at the Royal Bank of Scotland. Previously, he worked in investment banking at Barclays Capital and in finance at Ford Motor.

Eaton Corp., a $16 billion Cleveland-based manufacturer, named Trent Meyerhoefer senior vice president of treasury. Meyerhoefer, 43, previously served as assistant treasurer and vice president of the company's global treasury function. He joined Eaton in 1995 as corporate development manager after working for Andersen Consulting.

CVR Energy, a $5 billion Sugar Land, Texas oil refiner, named Susan Ball CFO and treasurer. She replaces Frank Pici, who is leaving to pursue other opportunities. Ball, 49, most recently served as chief accounting officer, assistant treasurer and vice president for CVR Energy and its subsidiaries. She served in the same position with Coffeyville Resources until it was acquired by CVR Energy, and earlier was a tax managing director at KPMG.