Eastman Credit Union, Kingsport, Tenn., has named Neil Danehy, vice president of human resources; Cathy Byers, director of operations; Kelly Price, director of operations; and Darrell Dinsmore, vice president of information technology.

* Assets: $1.5 billion * Member CUs: Approximately 225. All member CUs located in Georgia. * FOM: National * President/CEO (Interium): Allen Carver * Carver on the failed merger: "Both boards sincerely wanted to make the merger work. It's just one of those things. Everybody is parting as friends."

*Established in 1950 to serve the California Teachers Association; *Assets of $1.03 billion; *Currently ranked as the 12th largest credit union in California; *Operates 20 branches; *87,655 members from among approximately 1,600 select employee groups; *Reserves -13.1%; *Loan portfolio - $740.3 million; *Loan to share ratio - 86.1%

Take one last look at how CU teamwork has benefited the victims of Sept. 11.....Pages 26,28

First Commonwealth Federal Credit Union, Allentown, Pa., has promoted Janet Weinhofer to chief operations officer and John T. Brown to chief information officer. First Atlantic Federal Credit Union, West Long Branch, N.J., has named Masoud Sami Fort Monmouth branch manager. Workers' Credit Union, Fitchburg, Mass., has named Linda J. Jackson...

HBE Financial Facilities, a design/build firm, has name Jerry Patterson vice president of sales. The William Mills Agency, a public relations firm, has named Mary Heather Hanley account agent.

WASHINGTON-U.S. Treasury Secretary Paul O'Neill signed a tax agreement with United Kingdom Ambassador sir Christopher Meyer and Cayman Island Governor Peter J. Smith CBE to exchange information with the Cayman Islands. O'Neill noted that the Caymans, a well-known tax haven for many off-shore accounts, have been working with the U.S....

MADISON, Wis. - What are the emerging trends among CUSOs and what solutions do CUSOs have to develop to maintain strong relationships with their members? Twenty CUNA Mutual CUStOm Program managers tackled these questions recently during a three-day conference. CUNA Mutual's CUStOm Program is a financial management services program designed...