Cardinal Health Inc., the $65 billion distributor of pharmaceuticals and other healthcare products, named Jeffrey Henderson CFO and executive vice president. The company's last CFO, Richard Miller, resigned in July 2004 amid inquiries into the company's accounting and financial reporting practices, including an SEC investigation. Since then, J. Michael Losh, a member of Cardinal's board and CFO of General Motors Corp. until he retired in 2000, has served as interim CFO. Henderson, 40, joins Dublin, Ohio-based Cardinal from Eli Lilly & Co., where he most recently was president and general manager of Eli Lilly Canada. He joined Lilly in 1998 as treasurer and has also served as its corporate controller. Earlier, Henderson spent 10 years at GM.

Merrill Lynch & Co., the $32.4 billion brokerage based in New York City, named Jeffrey Edwards CFO. He succeeds Ahmass Fakahany, who was promoted to vice chairman and chief administrative officer. Edwards, 44, most recently was Merrill's senior vice president and head of investment banking for the Americas region. Since joining the company in 1987 as an associate in investment banking, he has served in positions including head of global capital markets and financing, co-head of global equity markets and co-head of the equity capital markets group.

Countrywide Financial Corp., a $13.8 billion mortgage finance company, promoted Eric Sieracki to CFO and executive managing director. He succeeds Thomas McLaughlin, Countrywide's CFO since 2001, who left the Calabasas, Calif.?? 1/2 based company to pursue other interests. Sieracki, 48, was most recently Countrywide's senior managing director of corporate development and investor relations. Since joining the company in 1988, he has served in finance jobs including corporate treasurer, managing director of corporate finance and communications and executive vice president of corporate finance. Earlier, Sieracki was a manager at Grant Thornton LLP.

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