EXECUTIVE CHANGE

SAM'S CLUB TAPS KIRKWOOD AS SR. VP, FINANCE Wal-Mart Stores last week said Liz Kirkwood has been named senior vice president of finance for the Sam's Club division, succeeding Sam Dunn, who is moving to Japan to support Wal-Mart's Seiyu division there as chief administrative officer. Kirkwood joined Wal-Mart International in March 2002 as finance director, supporting European operations

SAM'S CLUB TAPS KIRKWOOD AS SR. VP, FINANCE

BENTONVILLE, Ark. — Wal-Mart Stores last week said Liz Kirkwood has been named senior vice president of finance for the Sam's Club division, succeeding Sam Dunn, who is moving to Japan to support Wal-Mart's Seiyu division there as chief administrative officer. Kirkwood joined Wal-Mart International in March 2002 as finance director, supporting European operations and leading financial services initiatives for the International division.

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