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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.

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