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Tyco, MGM and Pitney Bowes switch CFOs

David FitzPatrick is retiring as CFO of Tyco at year-end to pursue other interests, after three years in the job. He will be replaced on March 7 by Christopher Coughlin, who was previously chief operating officer and CFO at advertising company The Interpublic Group. He has also served as the finance chief of Pharmacia, Nabisco Holdings and Sterling Winthrop.

At Metro-Goldwyn-Mayer meanwhile, Daniel Taylor will be promoted from executive vice president and CFO to president upon completion of the company's imminent sale to the coalition of Providence Equity Partners, Texas Pacific, DLJ Merchant Banking, Sony and Comcast. Taylor has spent the last seven years at the entertainment studio as CFO, and also worked at MGM from 1985 to 1991, rejoined the studio after a period with Tracinda. Taylor's replacement at CFO has yet to be announced.

In other US finance moves, Pitney Bowes named Steven Green as named vice president of finance and chief accounting officer, Playboy Enterprises appointed Gary Marcotte to divisional executive vice president of finance for Playboy Entertainment Group and Susan Lynch was named chief financial officer for Raytheon Technical Services.

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