There is no denying that Citigroup Inc. is making progress in its restructuring efforts. But is it making enough progress?

Cheerleaders for and at the company point to its recent divestitures, its head-count reductions and its stronger capital ratios as clear evidence of improvement. Skeptics point to the high turnover of executives, the continued drag from assets identified as undesirable, and the economic headwinds confronting the businesses that Citi plans to keep.

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