The Finance, Risk and Tax workstream brings together U.S. Finance, Risk, Tax, Data, Architecture, Engineering, Technology Risk, Testing and global delivery teams to define, source, map, test and deliver the data and reporting capabilities required for the future U.S. operating model. ING Bank does not have a commercial banking license in the U.S. and therefore not permitted to conduct a commercial banking business in the U.S. Through its wholly owned subsidiary ING Financial Services LLC, and its affiliates, it offers a full array of wholesale products such as commercial lending and a full range of FM products and services.