This is the year the Baby Boomers start hitting retirement age, a milestone that has created concerns that corporations could lose large numbers of key executives with years of institutional experience and expertise. The profiles of this year’s 40 Under 40 executives suggest that at least in their finance departments, companies can rely on a wealth of knowledge and enthusiasm among younger executives. This list is inspirational, rather than definitive, and reflects suggestions from our subscribers and from treasury and finance professionals. The selection takes into account not only the executives’ titles, the companies where they’ve worked and their responsibilities, but the contributions they have made. As always, our hats are off to these high achievers.