James Sagner is Managing Principal of Sagner/Marks, a treasury consulting firm in White Plains, NY. Prior to forming Sagner/Marks in 1992, Mr. Sagner was with the First National Bank of Chicago (now Bank One). He has managed 250 large financial studies for organizations worldwide. His clients have included leading insurance companies and service organizations. He is the author of Cashflow Reengineering (1997) and Financial and Process Metrics for the New Economy (2001). He is a faculty member in the executive education program at the University of North Carolina and the author of over 40 papers and articles that have appeared in publications such as AFP Exchange, Corporate Cashflow, and various other journals. He has a BS (Accounting), MBA, and Ph.D. (Business and Economics). Mr. Sagner, who was honored as a Rockefeller Fellow and a Beta Gamma Sigma, is a CCM and a CPCM.