REVIEWER: Richard Munyan, first vice president of the financial planning department for Bank Leumi USA.

BACKGROUND: Bank Leumi USA is a full-service commercial bank and the largest subsidiary of the $53 billion Leumi Group, Israel's leading financial services firm. Leumi Group serves clients through 300 locations in 20 countries. Bank Leumi USA is headquartered in New York City with offices in Beverly Hills, San Jose, Encino and Chicago. The U.S. operation focuses on commercial lending to middle-market and high-technology companies, international finance, not-for-profit organizations and high net worth individuals in the United States and Latin America.

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