Mr. Howard I. Smith is a Director and the Vice Chairman Finance of C. V. Starr, a member of Starr Insurance. Previously, Mr. Smith was Vice Chairman and Chief Financial Officer of AIG, 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 Starr Insurance, 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 Chairman of the Advisory Council of the Weissman Center for International Business of Baruch College