Financial institutions—commercial banks, savings and loan associations, credit unions, mortgage and finance companies, and the like—also employ financial managers. Depending on their area of specialty, these employees’ duties include lending, trusts, mortgages, investments, and various programs, including sales, operations, or electronic financial services. In some firms, these managers might also solicit business, authorize loans, and direct the investment of funds, making sure always to follow Federal and State laws and regulations.