REVIEWER: Dan McGowan, vice president of financial reporting and analysis for Southeast Corporate Federal Credit Union.

BACKGROUND: Headquartered in Tallahassee, Florida, Southeast Corporate Federal Credit Union (FCU) has approximately $4 billion in assets. Southeast Corporate exists to provide business and financial services to other credit unions; membership is comprised of almost 470 credit unions in Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina and Tennessee. Southeast Corporate is one of the highest rated financial institutions in the country, as reflected by its AA rating from Standard & Poor's.

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