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The founders of Fine Line Consulting know why corporate America needs more women at the top. Most companies recognize that corporate America needs to usher more women into its upper ranks. They just don't understand why or how female executives serve their self-interest. And only four women hold CEO positions at Fortune 500 companies, including Carly Fiorina of Hewlett-Packard and Andrea Jung of Avon, both of whom were named to their positions last year. For most corporations, the challenge lies in justifying a financial and strategic investment in recruiting and supporting female talent, and in overcoming the hurdles associated with retaining top women.