Mr. Smith is Vice Chairman - Finance of C.V. Starr & Co., Inc. and a Director of Starr International Company, Inc.

Previously, Mr. Smith was Chief Financial Officer of American International Group, Inc. where he was responsible for AIG's Treasury, Investor Relations, Credit & Market Risk Management functions, in addition to the Comptroller's Department.

Prior to joining AIG, he spent 19 years with Coopers & Lybrand and was the Partner in charge of the Firm's New York Office insurance practice.

Mr. Smith earned his B.B.A. degree in accounting from the City College of New York in 1965. He is a member of the American Institute of Certified Public Accountants, the New York Society of Certified Public Accountants and was one of the North American representatives on the Insurance Working Group of the International Accounting Standards Board.

Mr. Smith is a member of the Advisory Council of the Weissman Center for International Business of Baruch College.